https://www.taxtmi.com/caselaws?id=307256 The HC allowed the writ petition and set aside the impugned order dated October 7, 2022, concerning seizure of goods and levy of penalty under Section 129(1)(b). The consignors and consignees accepted ownership, and as registered dealers, the penalty levied was unjustified per the Board's Circular dated 2018. The penalty imposed was 100% of the goods' value, whereas Section 129(1)(a) mandates 200% of the tax payable if the owner pays. The matter was remitted to the competent authority to pass a fresh order within two weeks. en-us Mon, 16 Jan 2023 00:00:00 +0530 Mon, 04 Aug 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307256 The HC allowed the writ petition and set aside the impugned order dated October 7, 2022, concerning seizure of goods and levy of penalty under Section 129(1)(b). The consignors and consignees accepted ownership, and as registered dealers, the penalty levied was unjustified per the Board's Circular dated 2018. The penalty imposed was 100% of the goods' value, whereas Section 129(1)(a) mandates 200% of the tax payable if the owner pays. The matter was remitted to the competent authority to pass a fresh order within two weeks. Case-Laws GST Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307256