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    <title>2019 (3) TMI 596 - KERALA HIGH COURT</title>
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    <description>The court dismissed the appeal, upholding the imposition of penalties on the transporter despite the absence of tax liability. The court emphasized the applicability of Section 129 as a comprehensive provision for penalties in cases of non-compliance, including against transporters. The judgment reaffirmed that the transporter&#039;s liability extends to penalties under Section 129, even in the absence of tax evasion, emphasizing the importance of compliance with documentation and procedural requirements.</description>
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      <description>The court dismissed the appeal, upholding the imposition of penalties on the transporter despite the absence of tax liability. The court emphasized the applicability of Section 129 as a comprehensive provision for penalties in cases of non-compliance, including against transporters. The judgment reaffirmed that the transporter&#039;s liability extends to penalties under Section 129, even in the absence of tax evasion, emphasizing the importance of compliance with documentation and procedural requirements.</description>
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