Petition Dismissed on Penalty Under Section 122(1)(ii) CGST Act for Fraudulent GST Registration Use
Case-Laws
GST
The HC dismissed the petition challenging the levy of penalty under Section 122(1)(ii) of the CGST Act, 2017, and related provisions, concerning fraudulent use of a second GST registration. The court found contradictions in the petitioner's claim of non-use of the second registration and noted the petitioner's failure to actively pursue the investigation since 2019. The peti
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