Detention and penalty under Sec.129 CGST Act invalid for lack of Sec.129(3) adjudicatory order; full refund with 9% interest

Detention and penalty under Sec.129 CGST Act invalid for lack of Sec.129(3) adjudicatory order; full refund with 9% interestCase-LawsGSTThe HC allowed the petition and directed respondents to refund within two months the full penalty paid by the petitione

Detention and penalty under Sec.129 CGST Act invalid for lack of Sec.129(3) adjudicatory order; full refund with 9% interest
Case-Laws
GST
The HC allowed the petition and directed respondents to refund within two months the full penalty paid by the petitioner, with interest at 9% p.a. from payment date until refund, holding the detention and levy under Sec.129 CGST Act invalid insofar as no adjudicatory order was passed by the competent officer pursuant to Sec.129(3) of the Tripura SGST

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