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Tagged as: #Section130

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  • GST Updates, taxlaw, TAXLAWUPDATE
  • #CGSTAct, #Section130, Goods and service tax, GST, TAXLAW

Penalty Proceedings Under Section 130 of CGST Act Cannot Be Initiated for Excess Stock: Allahabad HC

The Allahabad High Court has clarified that penalty proceedings under Section 130 of the Central Goods and Services Tax Act, 2017 (CGST Act), cannot be initiated solely based on excess…

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