https://www.taxtmi.com/caselaws?id=447309 The HC dismissed a petition challenging seizure of gold ornaments and imposition of tax and penalty under Section 129 of the GST Act. The petitioner claimed goods were moved for sale on approval basis but could only produce a delivery note instead of the prescribed delivery challan required for movement of goods. The court held that no substitute exists for the prescribed delivery challan as per departmental circulars. The petitioner's voluntary written agreement to pay tax and penalty, without signing under protest, estopped him from later challenging the action. The court found no infirmity in the tax authorities' orders imposing liability for improper documentation during goods movement. en-us Tue, 19 Dec 2023 00:00:00 +0530 Tue, 22 Apr 2025 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447309 The HC dismissed a petition challenging seizure of gold ornaments and imposition of tax and penalty under Section 129 of the GST Act. The petitioner claimed goods were moved for sale on approval basis but could only produce a delivery note instead of the prescribed delivery challan required for movement of goods. The court held that no substitute exists for the prescribed delivery challan as per departmental circulars. The petitioner's voluntary written agreement to pay tax and penalty, without signing under protest, estopped him from later challenging the action. The court found no infirmity in the tax authorities' orders imposing liability for improper documentation during goods movement. Case-Laws GST Tue, 19 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447309