The petitioner is aggrieved by the notice for confiscation of goods or conveyance and levy of penalty under Section 130 of the CGST Act.
The grievance on the part of the petitioner is that for alleged tax evasion of the cosigner, the consignee cannot be held liable and the proposed confiscation of the goods under Section 130 CGST Act without resorting to Section 129 of the CGST Act. Notice issued accordingly.
Section 130 of the CGST Act, 2017 — Goods in Transit –The petitioner challenged the notice for confiscation of goods or conveyance and levy of penalty under Section 130 of the Act. The grievance on the part of the petitioner is that for alleged tax evasion of the consigner, the consignee cannot be held liable and the proposed confiscation of the goods under Section 130 of the Act without resorting to Section 129 of the Act.
Held that:- The Hon’ble High Court issued Notice, returnable 09.12.2021.
The petitioner is aggrieved by the notice for confiscation of goods or conveyance and levy of penalty under Section 130 of the CGST Act.
The grievance on the part of the petitioner is that for alleged tax evasion of the cosigner, the consignee cannot be held liable and the proposed confiscation of the goods under Section 130 CGST Act without resorting to Section 129 of the CGST Act. Notice issued accordingly.
Section 130 of the CGST Act, 2017 — Goods in Transit –The petitioner challenged the notice for confiscation of goods or conveyance and levy of penalty under Section 130 of the Act. The grievance on the part of the petitioner is that for alleged tax evasion of the consigner, the consignee cannot be held liable and the proposed confiscation of the goods under Section 130 of the Act without resorting to Section 129 of the Act.
Held that:- The Hon’ble High Court issued Notice, returnable 09.12.2021.