Gold carried with discrepancy in documents is sufficient to suspect GST evasion
Last updated: 07 February 2023
Court :
Kerala High Court
Brief :
The Hon'ble Kerala High Court in the matter of Sasi Pathirakunnath and Anr. v. Assistant State Tax Officers and Ors. [WP(C) No. 31445 of 2022 dated January 18, 2023] held that, there is no malice or lack of jurisdiction of the Revenue Department to initiate proceedings and passing the order for confiscation of gold and levy of penalty,as the discrepancy in the quantity mentioned in the documents and the quantity recovered was sufficient reason for the Revenue Department to suspect Goods and Services Tax ("GST") evasion. Further held that, it will be open to the assessee to raise all their contentions before the appellate authority.
Citation :
WP(C) No. 31445 of 2022 dated January 18, 2023
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Bimal Jain
Published in GST
Views : 165
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