https://www.taxtmi.com/caselaws?id=442423 The Kerala HC set aside detention orders for frozen shrimp transported without E-way bill. The goods were export-bound and tax-exempt. The court held that under Section 129(1)(a) of GST Act, penalty for exempted goods should be limited to Rs. 25,000 or 2% of goods value, whichever is less, not the higher amount demanded by authorities. The court found the revenue department's penalty calculation erroneous and directed that upon payment of Rs. 25,000, all proceedings against the petitioner would be dropped. The petition was disposed of favorably. en-us Thu, 24 Aug 2023 00:00:00 +0530 Sat, 19 Apr 2025 13:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442423 The Kerala HC set aside detention orders for frozen shrimp transported without E-way bill. The goods were export-bound and tax-exempt. The court held that under Section 129(1)(a) of GST Act, penalty for exempted goods should be limited to Rs. 25,000 or 2% of goods value, whichever is less, not the higher amount demanded by authorities. The court found the revenue department's penalty calculation erroneous and directed that upon payment of Rs. 25,000, all proceedings against the petitioner would be dropped. The petition was disposed of favorably. Case-Laws GST Thu, 24 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442423