Higher penalty cannot be imposed u/s 129(1)(b) of the CGST Act if owner of goods comes forward to pay penalty
Last updated: 16 August 2023
Court :
Allahabad High Court
Brief :
The Hon'ble Allahabad High Court in Bhawani Traders Pvt. Ltd. v. State of Uttar Pradesh [Writ Tax No. 854 of 2023 dated July 24, 2023] held that if the assessee comes forward and is willing to pay the penalty for the detained goods, the Revenue Department cannot issue penalty order under section 129(1)(b) of the Central Goods and Services Tax Act, 2017 ("the CGST Act").
Citation :
Writ Tax No. 854 of 2023 dated July 24, 2023
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Bimal Jain
Published in GST
Views : 432
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