Case Law Details
Case Name : S.P. Traders Vs Assistant State Tax Officer Surveillance (Kerala High Court)
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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S.P. Traders Vs Assistant State Tax Officer Surveillance (Kerala High Court)
The petitioner is aggrieved by Ext.P13 order issuedhigh under the provisions of sub-section (3) of Section 129 imposing on the petitioner a penalty of Rs.3,15,000/-. The petitioner was transporting goods from Tiruppur to Kerala. In the invoice accompanying the goods, the tax paid was shown to be under CGST & SGST, whereas it should have been shown as tax paid towards IGST. However, in the E-way bill accompanying the goods the tax paid was correctly shown as paid towards IGS
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