Tax Penalty Order Remanded: Court Rejects Denial Based on Clarification, Seeks Fresh Order.
Case-Laws
GST
The High Court held that the denial by the respondents to apply Section 129(1)(a) of the CGST/IGST Act based on the clarification dated 31.12.2018 and previous judgments was unjustified. The finding of the authority in Para-4 of its order was essentially factual and solely based on communication from CGST, Delhi regarding initiation of cancellation proceedings, without any evidence
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