Penalty upheld under Section 129 GST for unloading goods at unregistered place; late registration amendment rejected
Case-Laws
GST
The HC upheld the penalty order under Section 129 of the GST Act, 2017, rejecting the challenge to the detention of goods unloaded at a place not registered under the petitioner's GST registration. The court emphasized the overriding effect of Section 129's non obstante clause, mandating strict compliance. The petitioner attempted to amend its registration p
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