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Cal. HC: Bill Generated For Exporting Goods Expired Due to Accident, 200% Penalty Quashed - (08 Feb 2024)

GOODS AND SERVICES TAX

Calcutta HC while quashing 200% penalty has observed that unless department establishes that transporter or owner of goods had an intention to violate provisions of the West Bengal Goods and Services Tax Act, 2017, the question of imposing penalty under Section 129 of the Act would not be justified.

Tags : CALCUTTA HIGH COURT   SECTION 129 OF WBGST ACT   200% PENALTY  

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