https://www.taxtmi.com/caselaws?id=406682 The judgment upheld the confiscation of seized goods worth Rs. 96,86,453 under Section 130 of the CGST Act due to discrepancies in stock maintenance. A fine of Rs. 10,00,000 was imposed in place of confiscation. Additionally, a penalty of Rs. 17,43,562 was levied on the firm for not maintaining proper accounts, and a penalty of Rs. 10,000 was imposed on the partner for involvement in the firm's violations. The appeal was resolved with these decisions. en-us Wed, 24 Mar 2021 00:00:00 +0530 Wed, 21 Apr 2021 08:15:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406682 The judgment upheld the confiscation of seized goods worth Rs. 96,86,453 under Section 130 of the CGST Act due to discrepancies in stock maintenance. A fine of Rs. 10,00,000 was imposed in place of confiscation. Additionally, a penalty of Rs. 17,43,562 was levied on the firm for not maintaining proper accounts, and a penalty of Rs. 10,000 was imposed on the partner for involvement in the firm's violations. The appeal was resolved with these decisions. Case-Laws GST Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406682