https://www.taxtmi.com/caselaws?id=416013 The judgment focused on the interpretation of Section 129 (1) (a) of the IGST/CGST Act concerning tax and penalty determination. The impugned order imposed tax and penalty on the appellant for goods ownership, leading to a dispute over pricing and E-way bill requirements. The court acknowledged the need for further examination of the order passed by the Additional Commissioner and emphasized the significance of Section 15 of the Act and Explanation No. 2 of Rule 138 of the CGST Rules in assessing the validity of the imposition. Time was granted for detailed legal analysis, highlighting the complexity of the case. en-us Fri, 17 Dec 2021 00:00:00 +0530 Fri, 28 Mar 2025 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416013 The judgment focused on the interpretation of Section 129 (1) (a) of the IGST/CGST Act concerning tax and penalty determination. The impugned order imposed tax and penalty on the appellant for goods ownership, leading to a dispute over pricing and E-way bill requirements. The court acknowledged the need for further examination of the order passed by the Additional Commissioner and emphasized the significance of Section 15 of the Act and Explanation No. 2 of Rule 138 of the CGST Rules in assessing the validity of the imposition. Time was granted for detailed legal analysis, highlighting the complexity of the case. Case-Laws GST Fri, 17 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416013