Penalty Payment Under GST Section 129(1) Concludes Detention Proceedings Without Need for Formal MOV-09 Order
Case-Laws
GST
HC dismissed petition challenging non-issuance of GST MOV-09 order following detention of goods and payment of penalty. Per Section 129(5) of GST Act, payment of penalty amount under Section 129(1) automatically concludes proceedings initiated through detention notice under Section 129(3). Once petitioner paid calculated penalty following truck detention, proceedin
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