Imposition of penalty u/s. 129 of CGST Act for minor discrepancies unwarranted: Kerala HC

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 petitioner is a registered dealer under the CGST/SGST Acts and is engaged in the sale of roofing sheets, pipes etc. According to the petitioner, it sold 12,080 Kg of roofing pipes to M/s. Koyasons Building Materials Pvt. Ltd, Palakkad. The goods were then

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