https://www.taxtmi.com/caselaws?id=765297 HC upheld levy under s.129 WBGST Act, finding respondent properly invoked seizure and penalty due to inconsistent transport documents and invoices and failure to prove chain of sale. Court held input tax credit on the vehicle had already been claimed and utilized by an earlier purchaser, making the margin scheme inapplicable. Procedural requirements were observed, notices issued and opportunity afforded; records showed contradictory documents and unpaid tax on subsequent invoice. No illegality found in the impugned order dated 30 May 2023, and the petition was dismissed. en-us Thu, 16 Jan 2025 00:00:00 +0530 Thu, 16 Oct 2025 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765297 HC upheld levy under s.129 WBGST Act, finding respondent properly invoked seizure and penalty due to inconsistent transport documents and invoices and failure to prove chain of sale. Court held input tax credit on the vehicle had already been claimed and utilized by an earlier purchaser, making the margin scheme inapplicable. Procedural requirements were observed, notices issued and opportunity afforded; records showed contradictory documents and unpaid tax on subsequent invoice. No illegality found in the impugned order dated 30 May 2023, and the petition was dismissed. Case-Laws GST Thu, 16 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765297