{"id":70585,"date":"2024-12-19T08:47:41","date_gmt":"2024-12-19T03:17:41","guid":{"rendered":""},"modified":"2024-12-19T08:47:41","modified_gmt":"2024-12-19T03:17:41","slug":"transporting-goods-illegally-mitigating-factors-reduce-penalty-statutory-appeal-allowed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70585","title":{"rendered":"Transporting goods illegally: Mitigating factors reduce penalty, statutory appeal allowed."},"content":{"rendered":"<p>Transporting goods illegally: Mitigating factors reduce penalty, statutory appeal allowed.<br \/>Case-Laws<br \/>GST<br \/>HC permitted petitioner to file statutory appeal u\/s 107 of TNGST Act within 30 days. Penalty of 200% of seized goods value imposed u\/s 129(1)(a) for transporting goods in contravention of Act. Though petitioner imported goods, mitigating circumstances exist for not imposing full penalty as driver&#39;s statement unavailable during seizure. To balance parties&#39; interests, statutory appeal<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=84133\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; HC permitted petitioner to file statutory appeal u\/s 107 of TNGST Act within 30 days. Penalty of 200% of seized goods value imposed u\/s 129(1)(a) for transporting goods in contravention of Act. Though petitioner imported go<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70585","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70585","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70585"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70585\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70585"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70585"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}