Clarifying CGST Sections 129 and 130: Confiscation Threshold, Tax Evasion Intent, and Limits After Section 67(6) Omission
Case-Laws
GST
HC upheld the independence and mutual exclusivity of Sections 129 and 130 CGST, holding that confiscation under Section 130 can be invoked at the threshold if, upon interception and seizure during transit, the proper officer forms an opinion of intention to evade tax based on attendant circumstances. Section 129 applies where no such intention is found,
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