Raghav Metals Vs State Of Haryana
Date: March 14, 2022
Subject Matter
No intent to evade the tax can be established u/s 129 for minor mismatch in the quantities
Summary
1. From perusal of the e-Invoice (Annexure P-4/A) it is clear that quantity of consigned goods is shown to be 10430.7 kilograms. An amount of Rs.1276717.68/- has been paid as tax on the consignment whereas as per the State, it was 10520 kilograms. Th…
In the present writ petition, the petitioner has called in question the action of the respondent/Authorities in proceeding under Section 129 of the Haryana GST Act, 2017/Central GST Act, 2017 (for short, ‘the Act’) against him and consequential detention of his goods. 2. As per the petitioner, he is engaged in business of copper wires and copper scraps, which are purchased from the dea…