https://www.taxtmi.com/caselaws?id=775064 The HC dismissed a petition challenging a penalty order under Section 129 of the GST Act, 2017. The petitioner's goods were detained while being transported from one location to another unregistered place. After detention, the petitioner attempted to add an additional place of business through an application based on an affidavit dated prior to the detention. The court found this was a deliberate attempt to circumvent Section 129's strict provisions, which begin with a non obstante clause and have overriding effect. The court emphasized that Section 129 must be complied with in letter and spirit, and rejected the petitioner's post-detention attempt to legitimize the unloading location by adding it as a registered place of business. en-us Tue, 15 Jul 2025 00:00:00 +0530 Fri, 18 Jul 2025 08:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775064 The HC dismissed a petition challenging a penalty order under Section 129 of the GST Act, 2017. The petitioner's goods were detained while being transported from one location to another unregistered place. After detention, the petitioner attempted to add an additional place of business through an application based on an affidavit dated prior to the detention. The court found this was a deliberate attempt to circumvent Section 129's strict provisions, which begin with a non obstante clause and have overriding effect. The court emphasized that Section 129 must be complied with in letter and spirit, and rejected the petitioner's post-detention attempt to legitimize the unloading location by adding it as a registered place of business. Case-Laws GST Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775064