Section 130(1)(v) protects innocent transporters who prove lack of knowledge or connivance. Key High Court rulings explained.
GST Council proposals cover GST arrest powers, prosecution, refunds, ITC, registration, returns, e-way bills and rates. Read ...
Can GST tax be demanded twice on excess stock under Sections 130 and 74? Analysis of Article 265, Section 75(13), payments and case law.