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GST - Highlights / Catch Notes

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E-way bill - prima facie, revenue seeks to impose penalty, ...


Revenue Authority's Penalty Attempt u/s 130 Deemed Impermissible Without Section 129 Proceedings for E-way Bill Issue.

March 8, 2019

Case Laws     GST     HC

E-way bill - prima facie, revenue seeks to impose penalty, redemption fine and confiscation under section 130 of the Act without initiating any proceedings under section 129 of the Act, which is not permissible in law.

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