Home Case Index All Cases GST GST + HC GST - 2018 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 416 - HC - GSTDeletion of penalty - Section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017 - transportation of goods - Held that:- The explanation furnished by the assessee with respect to first transaction was found to be false. Even with respect to the goods that were seized which have resulted in the penalty proceedings, discrepancy in quantity of goods has been found to be established and, therefore, in his submission, the first Appellate Authority has erred in overlooking that vital aspect of the matter and in deleting the penalty - Matter requires consideration.
|