GST: Penalty cannot be imposed for absence of Transit Declaration Form- HC

M/S Ramdev Trading Company And Another Vs. State Of U.P. (Allahabad High Court) Penalty and seizure is not sustainable for movement of goods without Transit Declaration Form (TDF) unless there exists malafide intention to evade taxes. In absence of any allegation or evasion of tax being made against the petitioner at the stage of detention and seizure and even at the stage of issuance of notice of penalty, it is difficult to sustain the penalty. Then, as to absence of Transit Declaration Form (TDF), though it amounted to a breach of the Rules, yet, in the entirety of the facts & circumst...