https://www.taxtmi.com/caselaws?id=370920 Non-filing of Part-B was treated as falling within section 126(1) of the CGST/SGST Act, 2017 rather than attracting penalty under section 129(1), in line with an earlier binding judgment on the same issue. As the controversy was already covered by that controlling decision, the writ petition was disposed of by applying its ratio and the proceedings were not independently sustained in this petition, with consequential relief following the earlier ruling. en-us Thu, 01 Nov 2018 00:00:00 +0530 Wed, 05 Mar 2025 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370920 Non-filing of Part-B was treated as falling within section 126(1) of the CGST/SGST Act, 2017 rather than attracting penalty under section 129(1), in line with an earlier binding judgment on the same issue. As the controversy was already covered by that controlling decision, the writ petition was disposed of by applying its ratio and the proceedings were not independently sustained in this petition, with consequential relief following the earlier ruling. Case-Laws GST Thu, 01 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370920