https://www.taxtmi.com/caselaws?id=759537 Where a dispute under the transit detention provisions of the U.P. GST Act concerned only the quantum of penalty, the HC held that the higher penalty under Section 129(1)(b) was excessive on the facts. Treating the owner as bona fide, the Court found the revenue's insistence on the higher rate harsh and unreasonable and reduced the penalty to the lesser statutory measure under Section 129(1)(a). The modified demand was directed to operate accordingly, with the writ petition succeeding only to that extent. en-us Mon, 30 Sep 2024 00:00:00 +0530 Wed, 26 Mar 2025 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759537 Where a dispute under the transit detention provisions of the U.P. GST Act concerned only the quantum of penalty, the HC held that the higher penalty under Section 129(1)(b) was excessive on the facts. Treating the owner as bona fide, the Court found the revenue's insistence on the higher rate harsh and unreasonable and reduced the penalty to the lesser statutory measure under Section 129(1)(a). The modified demand was directed to operate accordingly, with the writ petition succeeding only to that extent. Case-Laws GST Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759537