Sandip Kumar Singhal Vs Deputy Commissioner
Date: March 10, 2023
Subject Matter
As the goods were not confiscated while on the move, imposition of penalty under Section 129 of the Act is erroneous and bad in law
Summary
Initially the authority invoked the provision of Section 67 but thereafter shifted stand and relied upon Section 68 read with Section 129 for imposition of penalty. The authority was in a fix as to which provision to invoke for imposition of penalty.…
The petitioner is aggrieved by the adjudicating order and the order passed by the appellate authority affirming the same by holding that the petitioner acted in contravention of Section 67(2) read with Section 129 of the State Goods and Services Tax Act, 2017 ( „ the Act‟ for short). The goods of the petitioner were seized on 22 n d February, 2022 at 2 pm. from a godown upon invoking the pro…