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2021 (7) TMI 398 - HC - GSTPenalty under Section 129(1)(b) of CGST Act - petitioners submits that at best liability of petitioner to pay tax and penalty would arise under Section 129(1)(a) and that the Authority has erroneously imposed penalty treating it to be a matter under Section 129(1)(b) - HELD THAT:- In view of the fact that GST Tribunal has not yet been constituted, the present writ petition is entertained. Matter requires consideration - respondents are accorded four weeks' time to file response in the matter. The rejoinder affidavit, if any, may be filed within one week thereafter.
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