GST Authorities Must Draw Samples Before Concluding Goods Misrepresented: Allahabad HC Quashes Detention Order [Read Order]
The seizing authority, if it was of the opinion that the goods in question were not R.B. Oil as declared in the accompanying documents, it ought to have drawn a sample and got an expert report. Without an expert report, the authority ought not to have seized the goods, observed the bench
By Navasree A.M - On April 15, 2025 11:02 am - 2 mins read
The GST (Goods and Services Tax) authorities must draw samples before concluding the goods were misrepresented, ruled the Allahabad High Court quashing the detention order. The court noted that the authorities failed to prove the intention to evade tax in order to apply Section 129(3) of the Central GST Act, 2017. The case came up…
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