Case Law Details
Case Name : Prestress Steel LLP Vs Commissioner (Uttarakhand High Court)
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Courts :
All High Courts Uttarakhand High Court
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Prestress Steel LLP Vs Commissioner (Uttarakhand High Court)
Uttarakhand High Court held that invocation of proceedings u/s. 129 of the Central Goods and Services Tax Act, 2017 for minor infraction i.e. for not carrying any delivery challan unjustified as there is no intention to evade tax.
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