GST DAILY – 286
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Seizure of goods without providing opportunity to assessee to explain discrepancy in E-Way is against natural justice: HC
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF PREM SALES CORPORATION V/s STATE OF U.P Writ Tax No. 279 of 2024, decided on 28-2-2024
👉 Issue:-
✔️ Can the opportunity to assessee to explain discrepancy in E-Way bills should be provided?
👉 TheHon’ble High Court Judgement:-
✔️ Where petitioner contended that seizure of goods was made without proper opportunity to explain discrepancy in E-Way bills, High Court quashed seizure order and remanded matter to revenue authorities to decide afresh after giving opportunity to petitioner.
Section 129 of Central Goods and Services Tax Act, 2017
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