https://www.taxtmi.com/article/detailed?id=11714 A carrier-directed penalty is inappropriate where the consignor or owner of seized goods accepts ownership and comes forward to discharge liability; administrative guidance treating consignor as deemed owner when invoices accompany goods supports applying the owner-focused penalty mechanism (i.e., the penalty measured by the tax-equivalent statutory provision) rather than the carrier-specific penal provision, and the adjudicating authority should reconsider orders in light of that allocation of liability. en-us Thu, 10 Aug 2023 10:28:49 +0530 Thu, 10 Aug 2023 10:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11714 A carrier-directed penalty is inappropriate where the consignor or owner of seized goods accepts ownership and comes forward to discharge liability; administrative guidance treating consignor as deemed owner when invoices accompany goods supports applying the owner-focused penalty mechanism (i.e., the penalty measured by the tax-equivalent statutory provision) rather than the carrier-specific penal provision, and the adjudicating authority should reconsider orders in light of that allocation of liability. Articles Goods and Services Tax - GST Thu, 10 Aug 2023 10:28:49 +0530 https://www.taxtmi.com/article/detailed?id=11714