Penalty under s.129 quashed where Form GST-MOV-01, invoice, e-way bill, and transport voucher showed no tax evasion intent
Case-Laws
GST
The HC allowed the appeal and writ petition, holding that penalty under s.129 could not be imposed. The court found the appellant had produced requisite documentation (Form GST-MOV-01), an invoice from the job-worker, an e-way bill for stock transfer, and a stock transfer voucher corroborated by the transporter's document, demonstrating absence of mens
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