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Allahabad HC quashes Estimation-Based Confiscation & Penalty, Citing Lack of Verification & Delay
Case Law Details
- Case Name
- Eco Plus Steels Pvt. Ltd. Vs State Of U.P. And 3 Others (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Eco Plus Steels Pvt. Ltd. Vs State Of U.P. And 3 Others (Allahabad High Court)
In the case of Eco Plus Steels Pvt. Ltd. vs State of U.P. and 3 Others, the Allahabad High Court deliberated on the legality of confiscation and penalty under Section 130 of the CGST Act, 2017, and Section 122 of the Act, respectively, based solely on estimation without physical verification.
The crux of the matter lay in whether the mere presence of additional stock warranted confiscation and subsequent penalty. The Court observed an inordinate delay in issuing the show cause notice, indicating a lackadaisical appr...
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