Search Results for Tag : Section 129

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Del. HC: S. 129 of GST Act Can’t be Interpreted as Being Intended to Override Section 126 of GST Act(20.01.2025)

Delhi HC has observed that the non-obstante clause in Section 129 of GST Act cannot possibly be interpreted as being intended to override what had bee.....

Tags : Delhi High Court, Non-Obstante Clause, Section 129

All HC: Can’t Invoke Penalty Proceedings u/s 129 of UPGST Act, 2017 For Search And Seizure Of Godown(28.02.2024)

Allahabad HC has held that the provision of Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017(UPGST) can’t be invoked to subject a .....

Tags : Allahabad High Court, Section 129(3) of UPGST Act, Search and Seizure

Cal. HC: Bill Generated For Exporting Goods Expired Due to Accident, 200% Penalty Quashed(08.02.2024)

Calcutta HC while quashing 200% penalty has observed that unless department establishes that transporter or owner of goods had an intention to violate.....

Tags : Calcutta High Court, Section 129 of WBGST Act, 200% Penalty