The Himachal Pradesh Appellate Authority of GST observed that the Imposition of Tax/Penalty is harsh and unsustainable on mere procedural lapse under section 129 of the GST Act. The appellant Bhushan Power & Steel Limited is a registered company having its manufacturing plant. The appellant in pursuance to orders for the purchase received from M/s […]
The post Imposition of Tax / Penalty is Harsh and Unsustainable on Mere Procedural Lapse: GST Appellate Tribunal [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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