Penalty Reduced for Unintentional Breach of Regulation 12(8) HCCAR 2009 Due to IGST Implementation on July 1, 2017.

Imposition of penalty in terms of regulation 12(8) of HCCAR 2009 - custodian allowed the removal of goods without payment of IGST - The appellant though violated the Regulation but it was not intentional, particularly when the levy of IGST came into effect on the same day i.e. 01.07.2017 - quantum of penalty reduced .....

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