https://www.taxtmi.com/caselaws?id=401991 The court set aside the orders of confiscation and excessive penalties imposed on the petitioner for failure to maintain records under the CGST Act. The court found that the mere non-maintenance of records did not imply intent to evade tax, thus confiscation was unjustified. The penalties were reduced to the maximum of Rs. 10,000 for non-tax evasion offenses. The court granted relief by overturning the excessive penalties and confiscation orders, providing significant relief to the petitioner. en-us Thu, 17 Dec 2020 00:00:00 +0530 Mon, 27 Dec 2021 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401991 The court set aside the orders of confiscation and excessive penalties imposed on the petitioner for failure to maintain records under the CGST Act. The court found that the mere non-maintenance of records did not imply intent to evade tax, thus confiscation was unjustified. The penalties were reduced to the maximum of Rs. 10,000 for non-tax evasion offenses. The court granted relief by overturning the excessive penalties and confiscation orders, providing significant relief to the petitioner. Case-Laws GST Thu, 17 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401991