Payment of Tax and Penalty to Release Detained Goods Not “Admission”, Cannot be Sole Basis of GST Liability: Delhi HC [Read Order]

By Rasheela Basheer - On January 23, 2023 1:18 pm - 2 mins read
Payment of Tax - Penalty - Goods - Payment of Tax and Penalty - Admission - GST Liability - GST - Delhi High Court - taxscan

A division bench of the Delhi High Court has held that the payment of tax and penalty to release the detained goods shall not be treated as “admission” on the part of the assessee and the same cannot be the sole reason to uphold the GST liability. Justice Vibhu Bakhru and Justice Amit Mahajan was…

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