Court Finds GST Penalty Order Illegal, Orders Release of Goods with Payment; Invoice and E-Way Bill Not Disputed.

Case-Laws – GST – Highlights – In the present case, the authorities levied penalty u/s 129(1)(b) of the Central Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and Services Tax Act. However, the court observed that the autho

Court Finds GST Penalty Order Illegal, Orders Release of Goods with Payment; Invoice and E-Way Bill Not Disputed.
Case-Laws
GST
In the present case, the authorities levied penalty u/s 129(1)(b) of the Central Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and Services Tax Act. However, the court observed that the authorities neither challenged the invoice nor the e-way bill produced by the petitioner, nor questioned the purchase of areca nuts from a third

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