Case Law Details

Case Name : Goodwear Fashions (P) Ltd. vs. Assistant Commissioner, Mobile Squad, Rudrapur (Uttarakhand GST Appellate Authority)
Appeal Number : APL-02-08/18
Date of Judgement/Order : 31/10/2019
Related Assessment Year : 2018-19

Goodwear Fashions (P) Ltd. vs. Assistant Commissioner, Mobile Squad, Rudrapur (Uttarakhand GST Appellate Authority)

Uttarakhand GST Appellate authority set aside penalty order under section 129 for clerical error in e way bill. In the E way bill Inward supply was selected instead of outward supply. Joint Commissioner (Appeal), State Tax, Rudrapur, in light of Circular No.- 64/38/2018; Dated 14-09-2018, quashed the order of Assitant commissioner demanding integrated tax and Penalty of Rs 1,29,915 each under section 129 and instead levied a general penalty of Rs 1,000/- on the Appellant.

 

Download Judgment/Order

Author Bio

More Under Goods and Services Tax

Leave a Comment

Your email address will not be published. Required fields are marked *