Court Adjusts Penalty for Seized Goods After Tax Registration Cancellation; Suggests Electronic Appeals for Better Access.

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....Validity of Order passed u/s 129(1)(b) of the U.P.G.S.T. Act, 2017 - seized and penalty imposed, while they were in transit on truck - registration cancelled ten days after the Tax Invoice was issued - Despite subsequent registration cancellation, the court found no evidence to doubt the transaction's bona fides. Acknowledging the petitioner's willingness to accept a lesser penalty, the court reduced the penalty in line with statutory provisions. It also directed the implementation of electronic appeal mechanisms to ensure access to justice for affected parties.....