2023 (12) TMI 358

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..... with proper e-invoice and e-way bill. In view of the same, the release of the goods upon payment penalty is required to be made under section 129 (1) (a) of the Act. In the present case, the order passed by the Assistant Commissioner dated November 22, 2023 has quantified the penalty under section 129 (1) (b) of the Act and, accordingly, the same is bad in law. The impugned order set aside .....

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..... ition to prayer (ii) and (iii). He has relied on a judgment passed by the Kerela High Court in the case of N.V.K. Mohammed Sulthan Rawther and Sons vs. Union of India, Writ Petition (C) No. 32324 of 2018 decided on 16.10.2018 to buttress his argument that the goods are not mis-declared and the invoice filed by the assessee is in order. Learned counsel further submits that since he is the owner o .....

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