GST goods detention penalty u/s 129(1)(a) miscalculated; penalty order set aside, authorities told to recompute within three weeks.

GST goods detention penalty u/s 129(1)(a) miscalculated; penalty order set aside, authorities told to recompute within three weeks.Case-LawsGSTWhether the penalty quantified under Section 129(1)(a) of the U.P. GST Act, 2017 was computed erroneously was th

GST goods detention penalty u/s 129(1)(a) miscalculated; penalty order set aside, authorities told to recompute within three weeks.
Case-Laws
GST
Whether the penalty quantified under Section 129(1)(a) of the U.P. GST Act, 2017 was computed erroneously was the dominant issue. Applying the principle in a prior binding decision on similar facts, the Court held that the penalty must be re-determined strictly in accordance with the statutory formula under Section 129(1)(a), and an order refl

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