Tag: sec. 129 of cgst act
Goods cannot be detained and penalty cannot be imposed under Section 129 of the UPGST Act when goods are undervalued
The Hon’ble High Court of Allahabad in the case of Shamhu Saran Agarwal & Company allowed the writ petition and held that goods cannot be detained and penalty cannot be imposed under Section 129 of the UPGST Act when goods are undervalued.
GST DAILY – 175
Penalty order under GST to be treated as SCN to seek release of vehicle seized u/s 129
Penalties should not be imposed solely for technical errors lacking any intent to evade tax
The Hon’ble Allahabad High Court in the case of Rawal Wasia Yarn Dying (P.) Ltd. v. Commissioner Commercial Tax [Writ Tax No. 352 of 2023 dated January 16, 2024] held that the invoice itself contains the details of the truck,…