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2024 (10) TMI 1316

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Full Text of the Document

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....ur Agarwal (S.C.) ORDER 1. This writ petition has been filed by the petitioner aggrieved of the impugned demand of penalty order passed in form GST MOV- 09 dated 21.08.2024 passed by respondent No. 2 under the provisions of CGST/IGST Act and Rules. 2. Submissions have been made that penalty has been imposed under Section 129(1)(b) of the Act whereas in terms of the clarification dated 31.....

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