https://www.taxtmi.com/caselaws?id=763415 The HC addressed a challenge to a penalty under Section 129(3) of the TNGST Act, 2017, amounting to 200% of the seized consignment's value. Despite the finality under Section 129(5), the Court recognized mitigating factors and allowed the petitioner to file a Statutory Appeal under Section 107 within 30 days, ensuring consideration on merits without limitation constraints. The Writ Petition was disposed of, permitting further legal recourse through the Statutory Appeal process. en-us Fri, 29 Nov 2024 00:00:00 +0530 Thu, 19 Dec 2024 08:47:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763415 The HC addressed a challenge to a penalty under Section 129(3) of the TNGST Act, 2017, amounting to 200% of the seized consignment's value. Despite the finality under Section 129(5), the Court recognized mitigating factors and allowed the petitioner to file a Statutory Appeal under Section 107 within 30 days, ensuring consideration on merits without limitation constraints. The Writ Petition was disposed of, permitting further legal recourse through the Statutory Appeal process. Case-Laws GST Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763415