https://www.taxtmi.com/caselaws?id=401990 The High Court dismissed the Review Petition, upholding the initial judgment regarding the detention of goods during interstate transportation. The Court determined that the petitioner's liability was correctly established under the CGST Act, emphasizing that the provisions of the SGST Act were not applicable to interstate transactions of exempted goods under the IGST Act. The Court clarified that the penalty under the IGST Act should encompass penalties under both CGST and SGST Acts in cases where penalties are leviable under both Acts. en-us Wed, 16 Dec 2020 00:00:00 +0530 Thu, 23 Sep 2021 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401990 The High Court dismissed the Review Petition, upholding the initial judgment regarding the detention of goods during interstate transportation. The Court determined that the petitioner's liability was correctly established under the CGST Act, emphasizing that the provisions of the SGST Act were not applicable to interstate transactions of exempted goods under the IGST Act. The Court clarified that the penalty under the IGST Act should encompass penalties under both CGST and SGST Acts in cases where penalties are leviable under both Acts. Case-Laws GST Wed, 16 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401990