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GST: Detention proceedings cannot be transformed into confiscatory proceedings
Case Law Details
- Case Name
- Rajeev Traders Vs Union of India (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Rajeev Traders Vs Union of India (Karnataka High Court)
Held that the proper officer cannot transform the detention proceedings into a confiscatory proceeding. Further, power of confiscation can be invoked only in extraordinary circumstances.
Facts-
Post physical verification of the goods and conveyance, conducted on 14.09.2021, on 28.09.2021 the officer passed order of detention u/s 129. On 29.09.2021, the Deputy Director DGGI Zonal Unit proceeded to issue a notice for confiscation of goods and conveyance and levy of penalty u/s 130 in Form GST MOV-10.
The Deputy Director passed an order of c...
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