This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Order confirming penalty u/s. 129(1) of CGST Act without granting hearing not justified
Case Law Details
- Case Name
- Inland World Logistics Pvt. Ltd. Vs Deputy State Tax Officer (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Inland World Logistics Pvt. Ltd. Vs Deputy State Tax Officer (Madras High Court)
Madras High Court held that order confirming imposition of penalty under section 129(1) of the Central Goods and Services Tax Act, 2017 [CGST Act] without granting persona hearing not justified. Accordingly, matter setback for granting personal hearing and passing fresh order.
Facts- The goods were inspected in terms of Section 68(3) of the Act and at the time of interception of the vehicle, the driver produced invoices and E-way bills. On scrutiny of E-way bills it was found that the goods was dispatched from Hav...





