GST: Vehicle owner cannot be foisted with vicarious liability of any mis-declaration/fraud by owner of goods

Vijay Mamgain Vs State of Haryana (Punjab and Haryana High Court)

The facts are that in this case an order of penalty and tax was made against the goods but since the same was not paid within 14 days proceedings under Section 130 of the Central Goods and Services Act, 2017 were initiated. At that stage also the owner of t

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