Meghdoot Logistics Vs Commercial Tax Officer
Date: December 21, 2020
Subject Matter
Confiscation proceeding u/s 130 can be simultaneously launched in respect of goods detained u/s 129 if there is an attempt to evade payment of duty
Summary
If after interception of conveyance with goods in transit and detention of the conveyance and seizure of the Goods with issuance of notice under section 129(3) of the Act, and when there is information about the intent to evade payment of tax, it is…
The petitioner has impugned the Show Cause Notice dated 07.09.2020 bearing No.ADCOM/ENF/SZ/CTO(Enf) 09/VTS/MOV-10/No.8/2020-21 [ Annexure-A ) issued by the Commercial Tax Officer [Enforcement] South Zone-9, Bengaluru – 560 047 – the respondent – under Section 130 of the Central Goods and Services Tax Act, 2017 / the Karnataka Goods and Services Tax Act, 2017 and Section 20 of Int…