Section 67 of the Central Goods and Services Tax Act, 2017 – Goods of assessee were seized on ground of discrepancy in quantity of goods and also penalty was imposed on ground that goods started their journey one week after date of invoice – Whether since it was accepted by department that quantity of goods as disclosed was same as found in physical verification, discrepancy with regard to quantity of goods was resolved and, also penalty could not be imposed or goods could not be seized on ground that goods started their journey one week after date of invoice – Held, yes
Citation: [2018] 91 taxmann.com 214 (Allahabad)