Case Name: Goodwear Fashions (P) Ltd. vs. Assistant Commissioner, Mobile Squad, Rudrapur (Uttarakhand GST Appellate Authority)
Appeal Number: APL-02-08/18
Date of Judgement/Order: 31/10/2019
Related Assessment Year: 2018-19
Goodwear Fashions (P) Ltd. vs. Assistant Commissioner, Mobile Squad, Rudrapur (Uttarakhand GST Appellate Authority)
Uttarakhand GST Appellate authority set aside penalty order under section 129 for clerical error in e waybill. In the E way bill Inward supply was selected instead of outward supply. Joint Commissioner (Appeal), State-Tax, Rudrapur, in light of Circular No.- 64/38/2018; Dated 14-09-2018 quashed the order of Assitant commissioner demanding integrated tax and Penalty of Rs 1,29,915 each under section 129 and instead levied a general penalty of Rs 1,000/- on the Appellant.
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