https://www.taxtmi.com/forum/issue?id=119327 Where goods intercepted in transit bear invoices taxed at a lower rate than applicable, rate and value disputes should not be determined at seizure; short payments ought to be addressed by issuing assessment notices under sections 73/74 rather than imposing a 200% penalty under Section 129(1a). If officers refuse release of conveyance/goods by treating invoices as invalid, statutory per-conveyance penalties and IGST-related penalties may apply as indicated in Circular No.64/38/2018-GST. en-us Fri, 27 Sep 2024 23:44:42 +0530 Fri, 24 Jan 2025 10:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119327 Where goods intercepted in transit bear invoices taxed at a lower rate than applicable, rate and value disputes should not be determined at seizure; short payments ought to be addressed by issuing assessment notices under sections 73/74 rather than imposing a 200% penalty under Section 129(1a). If officers refuse release of conveyance/goods by treating invoices as invalid, statutory per-conveyance penalties and IGST-related penalties may apply as indicated in Circular No.64/38/2018-GST. Discussion-Forum GST Fri, 27 Sep 2024 23:44:42 +0530 https://www.taxtmi.com/forum/issue?id=119327