Section 129 penalties upheld for movement under expired e-way bills, unexplained diversion and undeclared goods • Section 129 penalty order in MOV-09 without reasoned determination after effective hearing cannot stand • Customs must process IGST refund on exports covered by manual shipping bill • Appellate order in registration cancellation set aside where Department introduced fresh material at appeal… • First Appellate Authority cannot remand matter to adjudicating authority for verifying reconciliation • Adjudication order confirming demand on a ground not alleged in the show cause notice is unsustainable • Homebuyer entitled to refund of GST paid on cancelled flat booking where builder could not issue credit note • Penalty of Rs. 23.40 lakh set aside where entire tax of Rs. 2.34 crore on omitted B2C sales was paid through DRC-03 before show cause notice
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The Tribunal held that a flat buyer who bore the incidence of tax is the ultimate consumer, so unjust enrichment does not arise, and directed refund of Rs. 4.32…
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