Case Law Details
Case Name : T.P.Metals & Roofings Vs Assistant Tax Officer (INT) (Kerala High Court)
Appeal Number : WP(C) No. 26645 of 2021
Date of Judgement/Order : 30/07/2024
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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T.P.Metals & Roofings Vs Assistant Tax Officer (INT) (Kerala High Court)
Kerala High Court held that imposition of tax/penalty under section 129 of the CGST / SGST Act in case of only minor discrepancies unjustified. Penalty can be imposed only for violations which may lead to evasion of tax.
Facts- The petit
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