https://www.taxtmi.com/caselaws?id=760717 Under the GST transit penalty provisions, a penalty imposed under Section 129(1)(b) could not be sustained where the dispute was treated as falling within Section 129(1)(a) and the revenue conceded the legal position. Relying on the departmental clarification dated 31.12.2018 and the earlier decision cited by the petitioner, the HC set aside the penalty order in its present form and remitted the matter to the competent authority for fresh consideration. The controversy was therefore left open for redetermination on the applicable legal basis. en-us Mon, 21 Oct 2024 00:00:00 +0530 Mon, 12 May 2025 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760717 Under the GST transit penalty provisions, a penalty imposed under Section 129(1)(b) could not be sustained where the dispute was treated as falling within Section 129(1)(a) and the revenue conceded the legal position. Relying on the departmental clarification dated 31.12.2018 and the earlier decision cited by the petitioner, the HC set aside the penalty order in its present form and remitted the matter to the competent authority for fresh consideration. The controversy was therefore left open for redetermination on the applicable legal basis. Case-Laws GST Mon, 21 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760717