{"id":73564,"date":"2025-09-19T08:33:11","date_gmt":"2025-09-19T03:03:11","guid":{"rendered":""},"modified":"2025-09-19T08:33:11","modified_gmt":"2025-09-19T03:03:11","slug":"after-the-fact-gst-documents-cannot-defeat-section-129-and-rule-138-seizure-and-penalty-orders-petition-dismissed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73564","title":{"rendered":"After-the-fact GST documents cannot defeat section 129 and Rule 138 seizure and penalty orders, petition dismissed"},"content":{"rendered":"<p>After-the-fact GST documents cannot defeat section 129 and Rule 138 seizure and penalty orders, petition dismissed<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the petition. The court found as a factual matter that at the time of interception and seizure the petitioner produced no statutory documents required under the GST regime; relevant papers, including the delivery challan, were tendered only after seizure. The HC held that permitting the petitioner&#39;s contention-that movement to weigh goods with<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=92680\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>After-the-fact GST documents cannot defeat section 129 and Rule 138 seizure and penalty orders, petition dismissedCase-LawsGSTThe HC dismissed the petition. The court found as a factual matter that at the time of interception and seizure the petitioner pr<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73564","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73564","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73564"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73564\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73564"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73564"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73564"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}