Transporting goods illegally: Mitigating factors reduce penalty, statutory appeal allowed.

Case-Laws – GST – Highlights – HC permitted petitioner to file statutory appeal u/s 107 of TNGST Act within 30 days. Penalty of 200% of seized goods value imposed u/s 129(1)(a) for transporting goods in contravention of Act. Though petitioner imported go

Transporting goods illegally: Mitigating factors reduce penalty, statutory appeal allowed.
Case-Laws
GST
HC permitted petitioner to file statutory appeal u/s 107 of TNGST Act within 30 days. Penalty of 200% of seized goods value imposed u/s 129(1)(a) for transporting goods in contravention of Act. Though petitioner imported goods, mitigating circumstances exist for not imposing full penalty as driver's statement unavailable during seizure. To balance parties' interests, statutory appeal

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =