Writ petition dismissed upholding penalties under section 129(1)(a) and 129(1)(b); release application to proper officer decided in two working days
Case-Laws
GST
The HC dismissed the writ petition challenging levy of penalties under section 129(1)(a) and 129(1)(b) of the GST Act, upholding the proper officer's decision based on his reasonable belief that the consignor's documents did not substantiate legitimacy of the goods in transit. The court accepted evidentiary inconsistencies, in
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