Partial relief: penalty of Rs.6,05,17,933 set aside for failure to apply Sections 74, 75 and improper use of Section 122
Case-Laws
GST
The HC allowed the petition in part, holding that the impugned orders issued by the respondents were illegal, arbitrary and without jurisdiction insofar as they imposed and confirmed a penalty of Rs. 6,05,17,933/-. The Court found that the respondents failed to apply Sections 74 and 75 of the KGST Act and improperly invoked Section 122, resulting in a pe
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