HC imposes cost on GST officer for seizure of goods without any justification

Shri Surya Traders Vs Union of India (Allahabad High Court) Admittedly, the petitioner have sold the goods to two different registered dealers. The petitioner being a registered dealer have duly issued two tax invoices of the goods in question. The authorities have not disputed the issuance of tax invoices. An adverse view has been drawn that after interception, another tax invoice for three bags of Betel Nut Product in favour of M/s Lal Ji Pan Bhandar, Tikona Park, Nawabganj, Gonda have been submitted along with the reply to the show cause notice just to cover the transaction in question. It ...