GST: Mismatch of quantity during roadside checking, cannot be termed as section 129 contravention

Raghav Metals Vs State of Haryana and others (Punjab and Haryana High Court) Hon’ble Punjab and Haryana High Court in the case of Raghav Metals Vs State of Haryana and others held that the mismatch of quantity during roadside checking, cannot be termed as contravention under section 129 of the CGST/SGST Act, 2017. FULL TEXT OF THE JUDGMENT OF PUNJAB AND HARYANA HIGH COURT In the present writ petition, the petitioner has called in question the action of the respondent/Authorities in proceeding under Section 129 of the Haryana GST Act, 2017/Central GST Act, 2017 (for short, ‘the ActR...