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    <description>HC quashed penalty order against gold jewellery transporter for minor Delivery Challan discrepancy involving Kundan stones. The court found authorities erroneously imposed penalty under CGST Act without appreciating technical compliance with Rule 55. HC directed refund of Rs. 14,50,560 and permitted potential limited proceedings regarding Kundan stones non-disclosure.</description>
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      <description>HC quashed penalty order against gold jewellery transporter for minor Delivery Challan discrepancy involving Kundan stones. The court found authorities erroneously imposed penalty under CGST Act without appreciating technical compliance with Rule 55. HC directed refund of Rs. 14,50,560 and permitted potential limited proceedings regarding Kundan stones non-disclosure.</description>
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