https://www.taxtmi.com/caselaws?id=371297 The High Court addressed challenges faced by a timber dealer in Kerala regarding tax payment, non-production of goods, and interpretation of rules under the IGST Act and CGST Rules. The Court clarified that confiscation proceedings are not automatic upon detention but triggered only if tax and penalty remain unpaid. Non-production alone cannot warrant a penalty if security equivalent to goods' value is provided. The Court emphasized that confiscation may not be necessary if adequate security is furnished, leading to the disposal of the appeal without costs. en-us Thu, 08 Nov 2018 00:00:00 +0530 Thu, 11 Apr 2019 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371297 The High Court addressed challenges faced by a timber dealer in Kerala regarding tax payment, non-production of goods, and interpretation of rules under the IGST Act and CGST Rules. The Court clarified that confiscation proceedings are not automatic upon detention but triggered only if tax and penalty remain unpaid. Non-production alone cannot warrant a penalty if security equivalent to goods' value is provided. The Court emphasized that confiscation may not be necessary if adequate security is furnished, leading to the disposal of the appeal without costs. Case-Laws GST Thu, 08 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371297