https://www.taxtmi.com/highlights?id=84133 HC permitted petitioner to file statutory appeal u/s 107 of TNGST Act within 30 days. Penalty of 200% of seized goods value imposed u/s 129(1)(a) for transporting goods in contravention of Act. Though petitioner imported goods, mitigating circumstances exist for not imposing full penalty as driver's statement unavailable during seizure. To balance parties' interests, statutory appeal allowed despite penalty imposition being final u/s 129(5). en-us Thu, 19 Dec 2024 08:47:41 +0530 Thu, 19 Dec 2024 08:47:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84133 HC permitted petitioner to file statutory appeal u/s 107 of TNGST Act within 30 days. Penalty of 200% of seized goods value imposed u/s 129(1)(a) for transporting goods in contravention of Act. Though petitioner imported goods, mitigating circumstances exist for not imposing full penalty as driver's statement unavailable during seizure. To balance parties' interests, statutory appeal allowed despite penalty imposition being final u/s 129(5). Highlights GST Thu, 19 Dec 2024 08:47:41 +0530 https://www.taxtmi.com/highlights?id=84133