200% penalty under s.129 CGST/WBGST set aside where no mens rea, traffic delay covered by 8-hour extension

200% penalty under s.129 CGST/WBGST set aside where no mens rea, traffic delay covered by 8-hour extensionCase-LawsGSTThe HC allowed the petition, holding that the 200% penalty levied under s.129 CGST/WBGST was unwarranted and ordering the appellate and o

200% penalty under s.129 CGST/WBGST set aside where no mens rea, traffic delay covered by 8-hour extension
Case-Laws
GST
The HC allowed the petition, holding that the 200% penalty levied under s.129 CGST/WBGST was unwarranted and ordering the appellate and original orders set aside. The court found no evidence of mens rea to evade tax, accepted the appellants' undisputed plea of traffic-induced delay and applied the statutory 8-hour extension available to transporter/owner/supplier, lea

= = = = = = = =

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

= = = = = = = =