Levy of penalty u/s 129 read with Rule 138 - valid documents and ...

Case Laws GST

September 25, 2023

Levy of penalty u/s 129 read with Rule 138 - valid documents and e-way bill not produced during inspection - evasion of tax - The owners/dealers have to substantiate why the goods being transported did not accompanied the statutory documents. In view there of and considering the provisions of the Act was of the point that the dealer wilfully attempted to transport the goods without any documents and tried to evade the tax liability on the goods. - Penalty confirmed - HC

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Levy of penalty u/s 129 read with Rule 138 - valid documents and ...

Case Laws GST

September 25, 2023

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