2023 (4) TMI 860

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Full Text of the Document

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.... Section 129 imposing on the petitioner a penalty of Rs. 3,15,000/-. The petitioner was transporting goods from Tiruppur to Kerala. In the invoice accompanying the goods, the tax paid was shown to be under CGST & SGST, whereas it should have been shown as tax paid towards IGST. However, in the E-way bill accompanying the goods the tax paid was correctly shown as paid towards IGST. If the petitione....