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- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
TRT-2026-1454
Issue Favourable to Tax Payer ?:- yes
Held - Upon perusal of the record and after hearing learned counsel for the petitioner, we would first like to place on record the judgment passed by Division Bench of this Court in M/s Sahil Traders v. State of U.P. and another, 2023:/AHC:116953-DB (Coram: Hon’ble Saumitra Dayal Singh, J. and Hon’ble Rajendra Kumar-IV, J.), wherein it has been categorically held that Circular dated Dec.....
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- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
