https://www.taxtmi.com/article/detailed?id=7763 Absence of a Transit Declaration Form prompted detention, but seizure and penalty rested on alleged discrepancies between copies of a tax invoice for IGST and compensation cess suggesting intent to evade tax. The central procedural defect was that the seizing authority did not give the consignor an opportunity to explain the alleged invoice discrepancies before passing the seizure and penalty orders; the seizure instrument was directed to be treated as a show-cause notice with an opportunity to reply and for a fresh decision thereafter. en-us Mon, 11 Dec 2017 07:40:55 +0530 Mon, 11 Dec 2017 07:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7763 Absence of a Transit Declaration Form prompted detention, but seizure and penalty rested on alleged discrepancies between copies of a tax invoice for IGST and compensation cess suggesting intent to evade tax. The central procedural defect was that the seizing authority did not give the consignor an opportunity to explain the alleged invoice discrepancies before passing the seizure and penalty orders; the seizure instrument was directed to be treated as a show-cause notice with an opportunity to reply and for a fresh decision thereafter. Articles Goods and Services Tax - GST Mon, 11 Dec 2017 07:40:55 +0530 https://www.taxtmi.com/article/detailed?id=7763