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GST - Highlights / Catch Notes

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Petitioner's appeal against penalty imposed for detention u/s ...


GST Evasion Penalty Upheld; Appeal Restored for Technical Issues Allowing Reconsideration on Merits.

January 6, 2025

Case Laws     GST     HC

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.

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