Penalty u/s 129 CGST/SGST Act can be Imposed Only for Violations With Intent To Evade Tax or Repeated Violations: Kerala HC [Read Order]

The Court ruled that in cases of minor discrepancies, the authorities can impose penalties after considering Sections 122 and 126 of the Acts
GST - Goods and Service - Tax - GST Act - Section 129 - TAXSCAN

In a recent case, the Kerala High Court held that tax/ penalty under Section 129(1)(a) or 129(1)(b) of the Central Goods and Service Tax ( CGST/ SGST) can be imposed only for violations which may lead to evasion of tax or which was done with the intention to evade or in case of repeated violations….

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