Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan app...
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The HC upheld the penalty order under Section 129 of the GST Act, 2017, rejecting the challenge to the detention of goods unloaded at a place not registered under the petitioner's GST registration. The court emphasized the overriding effect of Section 129's non obstante clause, mandating strict compliance. The petitioner attempted to amend its registration post-detention by adding an additional place of business via affidavit, which the court found was a belated effort to circumvent statutory consequences. The amendment was not filed prior to the goods being in transit, and thus could not absolve liability. Consequently, the petition was dismissed, affirming the imposition of penalties for contravention of Section 129 due to unloading at an unregistered place.
The HC upheld the penalty order under Section 129 of the GST Act, 2017, rejecting the challenge to the detention of goods unloaded at a place not registered under the petitioner's GST registration. The court emphasized the overriding effect of Section 129's non obstante clause, mandating strict compliance. The petitioner attempted to amend its registration post-detention by adding an additional place of business via affidavit, which the court found was a belated effort to circumvent statutory consequences. The amendment was not filed prior to the goods being in transit, and thus could not absolve liability. Consequently, the petition was dismissed, affirming the imposition of penalties for contravention of Section 129 due to unloading at an unregistered place.
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