Levy of penalty under sub-section (3) of Section 129 of GST Act ...

Case Laws GST

April 21, 2023

Levy of penalty under sub-section (3) of Section 129 of GST Act - In the invoice accompanying the goods, the tax paid was shown to be under CGST & SGST, whereas it should have been shown as tax paid towards IGST - If the officer finds that the amount has been correctly shown as IGST in the monthly returns filed for the month of July 2022, notwithstanding the issuance of Ext.P13 order, the officer shall consider whether the mistake committed by the petitioner can be penalized by imposing a minor penalty. - HC

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Levy of penalty under sub-section (3) of Section 129 of GST Act ...

Case Laws GST

April 21, 2023

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