9911796707
TMI Blog2024 (10) TMI 1316X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the Central Board of Taxes and Customs GST Policy Wing, the penalty in the present case could have been levied under Section 129(1)(a) of the Act to which, the petitioner is not disputing - HELD THAT:- The respondents does not dispute the fact that the issue as raised is covered by the clarification dated 31.12.2018 as well as the judgment in the case of M/S MARGO BRUSH INDIA AND OTHERS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he provisions of CGST/IGST Act and Rules. 2. Submissions have been made that penalty has been imposed under Section 129(1)(b) of the Act whereas in terms of the clarification dated 31.12.2018 issued by the Central Board of Taxes and Customs GST Policy Wing, the penalty in the present case could have been levied under Section 129(1)(a) of the Act to which, the petitioner is not disputing. Reliance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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