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G. S. SANDHAWALIA, HARPREET KAUR JEEWAN
Bright Road Logistics – Appellant
Versus
State of Haryana – Respondent
| Table of Content |
|---|
| 1. writ petition filed against gst order. (Para 1 , 2) |
| 2. seizure of goods backed by findings of tax evasion. (Para 3 , 4) |
| 3. constitutional provisions regarding gst enforcement examined. (Para 5) |
| 4. arguments challenging the authority of the proper officer. (Para 8 , 9 , 10) |
| 5. legal framework on inspection and detention of goods applied. (Para 11 , 18 , 22) |
| 6. deficiencies in transport documents imply tax evasion. (Para 24 , 30) |
| 7. writ petition dismissed for lack of merit. (Para 35 , 36) |
JUDGMENT
Harpreet Kaur Jeewan, J. - The present writ petition under Article 226/227 of the Constitution of India has been filed impugning the order dated 26.11.2018 (Annexure P-1) passed by the First Appellate Authority, State-GST, Haryana, whereby the order dated 12.06.2018 (Annexure P-34) passed by the Assistant Excise and Taxation Officer (Enforcement)-cum-Proper Officer of State Tax, Gurugram (North), under Section 130 of the Central GOODS AND SERVICES TAX ACT , 2017 (hereinafter referred to as the 'GST Act, 2017') read with relevant provisions of the Haryana GOODS AND SERVICES TAX ACT , 2017 (HGST Act in short) and Integrated GOODS AND SERVICES TAX ACT , 2017 (IGST Act in short) was
The court established that confiscation under Section 130 requires prior action under Section 129, and adherence to natural justice is essential in such proceedings.
Minor discrepancies in transport documentation do not warrant penalties under Section 129 of the Central Goods and Services Tax Act, with general penalties appropriately applied instead under Section....
Minor deviations in transport routes without intent to evade tax do not warrant harsh penalties; authorities should impose general penalties for trivial lapses in compliance with the Goods and Servic....
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