TMI BlogGST Evasion Penalty Upheld; Appeal Restored for Technical Issues Allowing Reconsideration on Merits.Petitioner's appeal against penalty imposed for detention u/s 129 of Bihar GST Act, 2017 and finding of attempted tax evasion dismissed. HC set aside Annexure-9 on technical grounds; appeal restored before first Appellate Authority for consideration on merits after hearing petitioner. Petitioner paid entire penalty; despite Annexure-9/A not showing disputed amount, appeal to be entertained due to procedural irregularity. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|