Section 129 Penalty for Goods Interception Must Be Confined Exclusively to Undocumented Excess Consignment
Section 129 Penalty for Goods Interception Must Be Confined Exclusively to Undocumented Excess Consignment Issue Whether a penalty under Section 129 of the Central/Uttar Pradesh Goods and Services Tax Act, 2017 should be levied on the entire consignment or restricted strictly to the excess undocumented goods found during transit verification. Facts A vehicle (UP33T6106) carrying… Read More »