Fabricship Pvt. Ltd. Vs Union of India
Date: June 21, 2024
Subject Matter
Activity of transport of machinery from JNPT to taxpayer’s own factory would not constitute supply u/s 7
Summary
The case law involves a dispute regarding the liability of the Petitioner for penalty under the MGST Act. The Petitioner was transporting machinery from JNPT to its own factory after Customs clearance and was subjected to penalty under Section 129(1)…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Rule. By consent of the parties taken up for final hearing at the admission stage. Mr. Anjani Singh appearing for Respondent Nos.1 and 4 and Ms. S. D. Vyas appearing for Respondent Nos.2 and 3 waives service of notice. 2 These three petitions are disposed of by common order since the issues raised in all the three petitions are identical. By…