https://www.taxtmi.com/caselaws?id=760724 A penalty order under the GST movement provisions was challenged on the ground that the facts attracted Section 129(1)(a), not Section 129(1)(b). The clarification dated 31.12.2018 and an earlier coordinate bench decision were treated as covering the controversy, and the respondents did not dispute that position. The High Court set aside the impugned penalty order and remanded the matter to the competent authority for fresh consideration under the correct provision. en-us Tue, 22 Oct 2024 00:00:00 +0530 Mon, 12 May 2025 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760724 A penalty order under the GST movement provisions was challenged on the ground that the facts attracted Section 129(1)(a), not Section 129(1)(b). The clarification dated 31.12.2018 and an earlier coordinate bench decision were treated as covering the controversy, and the respondents did not dispute that position. The High Court set aside the impugned penalty order and remanded the matter to the competent authority for fresh consideration under the correct provision. Case-Laws GST Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760724