9911796707
TMI Blog2025 (1) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... osed, on detention under Section 129 of the Bihar Goods and Services Tax Act, 2017 and the finding of attempt to evade tax - HELD THAT:- In the present case, admittedly, the petitioner has paid the entire penalty. In such circumstances, though there is a procedural irregularity in Annexure-9/A having not shown the amount under dispute, it is opined that the appeal has to be entertained. Annexure-9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n two grounds; one that the hard copy was not filed and the other that in Annexure-9/A, the amount under dispute was not mentioned at all. 2. The filing of a hard copy has been waived by the Government by notification dated 26.12.2022. In such circumstances, the appeal ought not to have been dismissed on the ground that the hard copy was not filed. The next ground is that the amount under dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
