Relief Denied Under Art. 226 for GST Fraud Scheme Despite s.68 and r.138 Compliance; Costly Seizure Upheld

Relief Denied Under Art. 226 for GST Fraud Scheme Despite s.68 and r.138 Compliance; Costly Seizure UpheldCase-LawsGSTHC held that, although the procedural requirements under s.68 and r.138 CGST Rules for movement of goods were ostensibly complied with an

Relief Denied Under Art. 226 for GST Fraud Scheme Despite s.68 and r.138 Compliance; Costly Seizure Upheld
Case-Laws
GST
HC held that, although the procedural requirements under s.68 and r.138 CGST Rules for movement of goods were ostensibly complied with and the vehicle was no longer in transit, the petitioner's conduct disentitled it to equitable relief under Art. 226. The record established that the petitioner, in collusion with others, had devised a systematic scheme to defraud the

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