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2024 (4) TMI 413 - HC - GSTValidity of Order passed u/s 129(1)(b) of the U.P.G.S.T. Act, 2017 - seized and penalty imposed, while they were in transit on truck - registration cancelled ten days after the Tax Invoice was issued - HELD THAT:- Since issuance of the Tax Invoice and its presence at the time of the detention of the goods is not doubted and further inasmuch as on the date of transaction being performed the petitioner was a registered dealer, we dispose of the writ petition with the observation, the penalty be reduced in terms of Section 129(1)(a) of the State Act. Subject to payment of due amount within a period of three weeks, the goods and vehicle be released forthwith.
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