Goods without bill

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A seller supplied goods without a bill, and some taxable items were incorrectly marked as exempt. The truck was detained under Section 129, with a penalty of 50% CGST + 50% SGST on the goods' cost imposed without a hearing. However, the officer's action may be incorrect, as the maximum penalty is typically 50% of taxable goods' value or Rs. 25,000, whichever is less, and a personal hearing should be granted before an order is passed.

jaigurudev

jaigurudev (Querist)
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02 August 2020 dear sir, seller supply me goods without goods and some goods item taxable but mentioned in bill exempted.and officer detain the truck in transit and imposed 50%cgst+50sgst of goods cost under section 129.please advice me is it possible to impose 100 tax
with thanks

CA Anita Bhadra

CA Anita Bhadra (Expert)
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02 August 2020 In case, the owner of the goods comes forward for payment of tax and penalty -applicable tax and penalty equal to one hundred percent of the tax payable is leviable

jaigurudev

jaigurudev (Querist)
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02 August 2020 Medmam, officer imposed 50%cgst+50%sgst on cost of goods without hearing a word from us and issued notice for payment for release of goods

Lekhraj sood

Lekhraj sood (Expert)
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03 August 2020 The action of the officer is not correct. The maximum penalty can be 50 % of the value of taxable goods and 5% of the value of exempted goods or Rs.25000/- which ever is less. The officer will give you personal hearing notice before passing the order.You can make the written submissions at the time of personal hearing.

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