Levy of GST & penalty cannot be based upon presumption

State of U.P Vs Maa Vindhyavasini Tobacco Pvt Ltd (Allahabad High Court)

The facts in brief as arise are that the goods being transported by the respondent were intercepted on 28.04.2019 at about 21:31 hours on the intelligence received by the petitioners that the goods were being transported on the basis of tax invoices which were pre used. After the interception, the statement of the truck driver was recorded. Based upon the said statement, the authorities proceeded to pass an order under Section 129(3) of the CGST Act aft

Please become a Premium member. If you are already a Premium member, login here to access the full content.