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Part-140-One Pager Snapshot to Cases on Section 29,74 and 129 of CGST Act, 2017

-Upon a purposive reading, it would be suffice to state that the legislation makes intent to evade tax a sine qua non for initiation of the proceedings under sections 129 and 130 of the CGST Act.

-Authorities cannot assert that recipient has failed to bring facts about payment of tax by supplier as the same can be verified from the portal as to how much tax has been deposited by the selling dealer

-No Opportunity for cross examination required as enquiry conducted and statement taken of landlord was not a trial, but a summary proceeding to find out whether registered dealer is conducting any business from declared place of business