https://www.taxtmi.com/article/detailed?id=10256 Goods transported with prescribed statutory documents cannot be detained or seized merely because another party in the supply chain allegedly failed to pay tax; confiscation and penalty provisions require a direct nexus to the taxpayer's intent to evade tax, must be strictly construed, and authorities must conclude inspections and pass appropriate orders within the statutory time limit or release the goods and conveyance. en-us Wed, 09 Feb 2022 05:46:24 +0530 Wed, 09 Feb 2022 05:46:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10256 Goods transported with prescribed statutory documents cannot be detained or seized merely because another party in the supply chain allegedly failed to pay tax; confiscation and penalty provisions require a direct nexus to the taxpayer's intent to evade tax, must be strictly construed, and authorities must conclude inspections and pass appropriate orders within the statutory time limit or release the goods and conveyance. Articles Goods and Services Tax - GST Wed, 09 Feb 2022 05:46:24 +0530 https://www.taxtmi.com/article/detailed?id=10256