Penalty on Goods Transported for repair without proper documents cannot exceed Rs. 10000

Neva plantation Private Limited Vs ACST&E (GST Appellate Authority, Himachal Pradesh) It appears that there is no dispute regarding quantity/quality of goods and further it has been clearly mentioned on the challan that the goods are not for sale only for repair. Since the transaction has no tax implications, the proper office while adjudicating the case has taken into consideration the invoice value of the nine month old purchase invoice for determining the tax and penalty in this case under section 129(1) of the Act. The method used for valuation of transaction is not just and proper as ...