{"id":74463,"date":"2025-11-27T08:36:27","date_gmt":"2025-11-27T03:06:27","guid":{"rendered":""},"modified":"2025-11-27T08:36:27","modified_gmt":"2025-11-27T03:06:27","slug":"relief-denied-under-art-226-for-gst-fraud-scheme-despite-s-68-and-r-138-compliance-costly-seizure-upheld","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74463","title":{"rendered":"Relief Denied Under Art. 226 for GST Fraud Scheme Despite s.68 and r.138 Compliance; Costly Seizure Upheld"},"content":{"rendered":"<p>Relief Denied Under Art. 226 for GST Fraud Scheme Despite s.68 and r.138 Compliance; Costly Seizure Upheld<br \/>Case-Laws<br \/>GST<br \/>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&#39;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 <\/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=94570\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/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-74463","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74463","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=74463"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74463\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74463"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74463"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74463"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}