https://www.taxtmi.com/caselaws?id=754706 The Bombay HC modified a penalty order under Section 129(1) of the MGST Act regarding three consignments without e-way bills. The court found the original order lacked application of mind by imposing penalties under both mutually exclusive provisions 129(1)(a) and (b). The HC held that movement of machinery from JNPT to factory was not liable for GST under the charging section. The penalty was reduced to Rs. 25,000 only. However, the court imposed Rs. 15 lakhs cost on petitioner for failing to renew bank guarantees that had expired, payable to PM Cares Fund. Petitioner must deposit Rs. 75,000 with State GST authority within four weeks for bank guarantee return. en-us Fri, 21 Jun 2024 00:00:00 +0530 Sat, 03 May 2025 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754706 The Bombay HC modified a penalty order under Section 129(1) of the MGST Act regarding three consignments without e-way bills. The court found the original order lacked application of mind by imposing penalties under both mutually exclusive provisions 129(1)(a) and (b). The HC held that movement of machinery from JNPT to factory was not liable for GST under the charging section. The penalty was reduced to Rs. 25,000 only. However, the court imposed Rs. 15 lakhs cost on petitioner for failing to renew bank guarantees that had expired, payable to PM Cares Fund. Petitioner must deposit Rs. 75,000 with State GST authority within four weeks for bank guarantee return. Case-Laws GST Fri, 21 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754706