Appeals dismissed; matter remitted for penalty recalculation and refund under Clause (iv), Paragraph 4 of Circular

Appeals dismissed; matter remitted for penalty recalculation and refund under Clause (iv), Paragraph 4 of CircularCase-LawsGSTThe SC dismissed the appeals and disposed of the proceedings in accordance with the Board circular, remitting the matter for reca

Appeals dismissed; matter remitted for penalty recalculation and refund under Clause (iv), Paragraph 4 of Circular
Case-Laws
GST
The SC dismissed the appeals and disposed of the proceedings in accordance with the Board circular, remitting the matter for recalculation of penalty and refund insofar as a penalty was levied on the entire consignment. The Court held that the impugned order did not fall within the specific category under Clause (iv) of Paragraph 4 of the Circular because the

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