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GST - Highlights / Catch Notes

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Levy of tax and penalty - details not matching with verifying ...

GST

August 4, 2021

Levy of tax and penalty - details not matching with verifying sheets - The much is clearly reflected from the record that the petitioner has transported the goods in violation of Rule 138. The findings have been recorded by the authorities below that it was fraudulently done and the penalty was also levied on the petitioner. - Petition dismissed - HC

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