Penalty imposed u/s 129(3) of UPGST Act, Burden to Prove Double Movement of Goods based on same Documents lies on Dept: Allahabad HC [Read Order]

The Court held that the burden to prove the double movement of goods was on the department which it had not discharged.
By Yogitha S. Yogesh - On May 29, 2024 7:49 am - 2 mins read
UPGST - Allahabad HC - Penalty - Uttar Pradesh Goods and Service Tax Act - Goods - seizure - taxscan

The Allahabad High Court has held that the burden to prove the double movement of goods based on the same documents lies on the department. The Court were deciding on the appeal against the seizure order imposing penalty under Section 129(3) of the Uttar Pradesh Goods and Service Tax Act, ( UPGST ) 2017. M/S…

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