Tax Evasion Alert: Duplicate Invoices Detected; Penalties Possible Under CGST Act Section 129 and Chapter 15 Procedures.

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....Release of detained goods - petitioner (revenue) had received intelligence that the goods are being transported twice over on the same set of invoices - If the assessee does not avail the benefit as accrue from Section 129, the department is clearly free to take recourse under Chapter 15 read with Section 122 of the CGST Act to take steps for determining the tax due liability and the penalty. - HC....