GSTAT Agra
For assessee
GST Appellate Tribunal
Rulings of the GST Appellate Tribunal, Agra, newest first.
1 ruling found
GSTAT Agra
Where survey at brick kilns revealed excess or unaccounted bricks and coal not recorded in books and persons present failed to produce documents, initiation of confiscation proceedings with penalty and fine under section 130 was impermissible, as proper procedure required tax determination as if supplied under section 35(6) read with sections 73 and 74, rendering confiscation unsustainable GST: Where excess or unaccounted stock found at respondents' brick kilns led to confiscation and penalty orders, and Commissioner (Appeals) quashed both confiscation and penalty due to lack of legal basis, revenue's appeals confined only to fine could not be sustained in absence of a surviving confiscation, rendering such appeals meritless and not maintainable