Integrated Constructive Solutions Vs Vs ACST&E-cum-Proper Officer
Date: February 14, 2020
Subject Matter
No tax, interest or penalty shall be determined under section129 (3) without giving the person concerned an opportunity of being heard
Summary
1. The appellant has declared the consignment on 1-11-2018 at 05:52 p.m. and further updated on 5-11-2018 at 06:38 pm. which makes it clear that there was no intention to evade tax. The learned Respondent also failed to prove that the appellant chang…
1. At the outset, I would like to make it clear that the provisions of both the Himachal Pradesh Goods and Services Tax Act, 2017 and Central Goods & Services Tax Act, 2017 (hereinafter referred to as HPGST and CGST Act respectively) are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the HPGST Act wou…