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2023 (12) TMI 234 - DELHI HIGH COURTLevy of penalty u/s 129 of the Central Goods and Services Tax Act, 2017 - bill of entry mentioned on the e-way bill was erroneous - HELD THAT:- Since the present petition has been pending here for over two years, we were inclined to hear the present petition. However, it is pointed out that the notice of the present petition was incorrectly accepted by the counsel and the fact that this petition was filed was not communicated to the concerned department for over two years. The learned counsel appearing for the respondents also earnestly contends that the department could not be faulted for not raising this issue at an earlier stage. The present petition cannot be entertained - it is left open for the petitioner to avail its alternative remedies including the remedy of an appeal under Section 107 of the CGST Act - petition disposed off.
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