2024 (10) TMI 1316

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....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 31.12.2018 issued by the Central Board of T....