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Case Law Details

Case Name : Kamal Envirotech Pvt. Ltd Vs Commissioner of GST And Anr (Delhi High Court)
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Kamal Envirotech Pvt. Ltd Vs Commissioner of GST And Anr (Delhi High Court)

Delhi High Court held that imposition of penalty under section 129 of the Central Goods and Services Tax Act, 2017 [CGST Act] for minor procedural breaches is unjustified. Accordingly, writ petition disposed of and penalty set aside.

Facts- The writ petitioners have approached this Court aggrieved by the demands raised by the respondents in purported application of the provisions enshrined in Section 129 of the Central Goods & Services Tax Act, 2017 and which have subsequently co

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