Part-152-One Pager Snapshot to Cases on Section 65, 73, 122, 126, 129 and 130 of CGST Act, 2017

-Order quashed as except referring to the objections made by the petitioner, various contentions urged by the petitioner were never considered or appreciated prior to passing the impugned orders

-Corrigendum which was only issued to correct quantification and not the grounds in duly approved ADT-02 by Monitoring committee, does not require further specific approval of Monitoring Committee.

-Every detention may not invariably be proceeded under section 129 and in cases wherein non-compliance neither attracts payment of tax and nor there is intent to evade tax, Section 122 would be applicable in such cases