K.B Enterprises Vs Assistant Commissioner (GST Appellate Authority, Himachal Pradesh) In the view of above discussions I am of considerate opinion that the penalty imposed in the instant case under section 129 was unwarranted. GST Council vide circular No 64/38/2018 dated 14th September, 2018 and the HP circular no. 12-25/2018-19-EXN-GST-(575)-6009-6026 dtd 13th March 2019 valid […]
Uttarakhand GST Appellate authority set aside penalty order under section 129 for clerical error in e way bill. In the E way bill Inward supply was selected instead of outward supply. Joint Commissioner (Appeal), State Tax, Rudrapur, in light of Circular No.- 64/38/2018; Dated 14-09-2018, quashed the order of Assitant commissioner demanding integrated tax and Penalty of Rs 1,29,915 each under section 129 and instead levied a general penalty of Rs 1,000/- on the Appellant.
