Kamal Envirotech Pvt. Ltd Vs Commissioner of GST
Date: January 16, 2025
Subject Matter
Section 129 should not be interpreted to automatically impose penalties for trivial or procedural infringements
Summary
The case revolves around writ petitions filed by Kamal Envirotech Pvt. Ltd. and M/s Zeon Life Sciences Ltd. against the demands made by the GST authorities based on Section 129 of the CGST Act, which pertains to the detention and seizure of goods tra…
FULL TEXT OF THE JU DGMENT/ORDER OF DELHI HIGH COURT 1. The writ petitioners have approached this Court aggrieved by the demands raised by the respondents in purported application of the provisions enshrined in Section 129 of the Central Goods & Services Tax Act, 2017 1 and which have subsequently come to be affirmed by the appellate authorities. The Order-in-Original which is impu…