Goods Seizure u/s 130 Deemed Illegal; No Intent to Evade Tax Found, Confiscation Conditions Not Met.

Goods Seizure u/s 130 Deemed Illegal; No Intent to Evade Tax Found, Confiscation Conditions Not Met. https://www.taxtmi.com/highlights?id=55984 Seizure and detention of goods - Confiscation of goods - Section 130 of the Act - It has not been established that there was any contravention of any provision or any Rules with an "intent to evade payment of tax" - none of the ingredients which are required for confiscation existed in the present case and thus, the confiscation itself was wholly arbitrary and illegal. - HC en-us Mon, 21 Dec 2020 13:08:33 +0530 Mon, 21 Dec 2020 13:08:33 +0530 TaxTMI RSS Generator Goods Seizure u/s 130 Deemed Illegal; No Intent to Evade Tax Found, Confiscation Conditions Not Met. https://www.taxtmi.com/highlights?id=55984 Seizure and detention of goods - Confiscation of goods - Section 130 of the Act - It has not been established that there was any contravention of any provision or any Rules with an "intent to evade payment of tax" - none of the ingredients which are required for confiscation existed in the present case and thus, the confiscation itself was wholly arbitrary and illegal. - HC Highlights GST Mon, 21 Dec 2020 13:08:33 +0530 https://www.taxtmi.com/highlights?id=55984