https://www.taxtmi.com/article/detailed?id=17572 Section 112(2) permits discretionary admission of low-value appeals where an important legal issue arises. The third proviso to Rule 138(3) permits Part B vehicle details to remain unfilled when goods move within fifty kilometres in the same State or Union territory from the consignor to the transporter for further transportation. Section 129(1) requires an actual contravention; a qualifying permitted omission is not a breach, and questions of intent arise only after a breach is established. en-us Wed, 14 Oct 2026 06:31:15 +0530 Wed, 14 Oct 2026 06:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17572 Section 112(2) permits discretionary admission of low-value appeals where an important legal issue arises. The third proviso to Rule 138(3) permits Part B vehicle details to remain unfilled when goods move within fifty kilometres in the same State or Union territory from the consignor to the transporter for further transportation. Section 129(1) requires an actual contravention; a qualifying permitted omission is not a breach, and questions of intent arise only after a breach is established. Articles Goods and Services Tax - GST Wed, 14 Oct 2026 06:31:15 +0530 https://www.taxtmi.com/article/detailed?id=17572