Documentary and electronic evidence do not ordinarily justify custodial detention, so bail granted subject to bonds and sureties.

Documentary and electronic evidence do not ordinarily justify custodial detention, so bail granted subject to bonds and sureties.Case-LawsGSTGrant of regular bail in economic-offence proceedings where alleged offences carry maximum imprisonment up to five

Documentary and electronic evidence do not ordinarily justify custodial detention, so bail granted subject to bonds and sureties.
Case-Laws
GST
Grant of regular bail in economic-offence proceedings where alleged offences carry maximum imprisonment up to five years: court reasons that documentary and electronic evidence, to be led through official witnesses, do not necessitate custodial detention or risk of tampering, particularly when no custodial interrogation is sought; balancing need for detention against liberty, bail is granted subject to conditions requiring personal bonds and two sureties each. Observations limited to bail determination and not to merits.
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Right to fair hearing requires furnishing verification reports and a fresh hearing before concluding on transitional input tax credit.

Right to fair hearing requires furnishing verification reports and a fresh hearing before concluding on transitional input tax credit.Case-LawsGSTFailure to furnish verification reports and to grant an opportunity to address them breaches the principles o

Right to fair hearing requires furnishing verification reports and a fresh hearing before concluding on transitional input tax credit.
Case-Laws
GST
Failure to furnish verification reports and to grant an opportunity to address them breaches the principles of natural justice; where verification reports influenced an adjudicatory order, the affected party must receive copies and a fresh hearing before conclusions are drawn. The note emphasises that adjudicators must conduct complete verification of records, including invoices and transitional input tax credit entries, and that a hurried, post-facto opinion formed without providing verification material to the party is impermissible. Operative effect recommended: set aside the impugned order and remit for de novo consideration with production of verification reports and an opportunity to rectify TRAN-1/TRAN-2 entries.
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Detention of goods: appellate authority must reassess lab report admissibility and address all reply and appeal contentions on remand.

Detention of goods: appellate authority must reassess lab report admissibility and address all reply and appeal contentions on remand.Case-LawsGSTDetention of goods under statutory seizure proceedings was challenged on the grounds that the analytical labo

Detention of goods: appellate authority must reassess lab report admissibility and address all reply and appeal contentions on remand.
Case-Laws
GST
Detention of goods under statutory seizure proceedings was challenged on the grounds that the analytical laboratory report's reliability and admissibility and the petitioner's reply and appeal contentions were not addressed; the appellate order recorded conclusions without reasons. The principle applied requires the adjudicating/appellate authority to consider and deal with grounds raised in reply or memo of appeal and to assign reasons for conclusions. Because multiple grounds were not considered and the order was non speaking, the matter is remanded to the appellate authority for fresh consideration and a reasoned, independent order.
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Reconciliation Requirement: remand for fresh adjudication subject to pre-deposit and conditional lifting of bank attachment.

Reconciliation Requirement: remand for fresh adjudication subject to pre-deposit and conditional lifting of bank attachment.Case-LawsGSTHigh Court found the petitioner’s statutory replies to Form GST DRC-01 notices inadequate, holding that mere production

Reconciliation Requirement: remand for fresh adjudication subject to pre-deposit and conditional lifting of bank attachment.
Case-Laws
GST
High Court found the petitioner's statutory replies to Form GST DRC-01 notices inadequate, holding that mere production of voluminous documents does not negate alleged excess input tax claims. The Court required tabulation and reconciliation of bank statement entries with monthly GSTR-3B returns and annual GSTR-9/9C filings, and granted one opportunity for a clarified reply. Matters were remitted for fresh adjudication on merits, conditioned on the petitioner making a pre-deposit of Rs. 35,00,000 from its Electronic Cash Register within 30 days; bank attachment will be lifted on compliance and recovery proceedings are stayed during the compliance period.
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Reverse Charge Mechanism and ITC reversal require fresh adjudication to assess repeal impact and conditional relief.

Reverse Charge Mechanism and ITC reversal require fresh adjudication to assess repeal impact and conditional relief.Case-LawsGSTRemand required for fresh adjudication of tax demands arising from admitted reverse charge mechanism liability and disputed inp

Reverse Charge Mechanism and ITC reversal require fresh adjudication to assess repeal impact and conditional relief.
Case-Laws
GST
Remand required for fresh adjudication of tax demands arising from admitted reverse charge mechanism liability and disputed input tax credit (ITC) reversal; the commentary stresses that although Section 42 (ITC reversal) was later deleted by Finance Act, 2022, the effect of that repeal on past liabilities and entitlement to retrospective benefit must be considered on merits. Petitioner had sought time but failed to challenge an excess ITC demand, which was confirmed; bank attachment is ordered lifted conditionally upon deposit of the tax liability and no other arrears, with liberty to recover if stipulated compliance fails.
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Interest on Wrongful Input Tax Credit is mandatory where excess transitional credit was retained and later reversed, and related objections were rejected.

Interest on Wrongful Input Tax Credit is mandatory where excess transitional credit was retained and later reversed, and related objections were rejected.Case-LawsGSTPetitioner admitted wrongful availment and retention of excess transitional input tax cre

Interest on Wrongful Input Tax Credit is mandatory where excess transitional credit was retained and later reversed, and related objections were rejected.
Case-Laws
GST
Petitioner admitted wrongful availment and retention of excess transitional input tax credit and later reversed it; interest liability for wrongful availment is mandatory under the applicable GST interest provisions and was computed for the period of retention. The adjudicating and appellate authorities considered and rejected petitioner's contentions that interest required a separate show-cause notice, should be computed only on net tax, or that mere portal reflection did not constitute utilisation; both orders were upheld and the petition dismissed.
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Blocking of electronic credit ledger requires written reasons, a show cause process and a hearing before a speaking order is issued.

Blocking of electronic credit ledger requires written reasons, a show cause process and a hearing before a speaking order is issued.Case-LawsGSTBlocking of the electronic credit ledger must be accompanied by written reasons and followed by opportunity to

Blocking of electronic credit ledger requires written reasons, a show cause process and a hearing before a speaking order is issued.
Case-Laws
GST
Blocking of the electronic credit ledger must be accompanied by written reasons and followed by opportunity to be heard; the respondent may issue a show cause notice after receipt of an investigation report and must communicate recorded reasons to the taxpayer. The taxpayer may file a reply with additional documentary evidence within one week of receiving the order; the respondent must then fix a personal hearing and decide either to revoke the blocking or issue a speaking order explaining rejection. Timelines: decision within two weeks after reply, or within three weeks if no reply is filed.
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Overlap of tax assessments requires remand for fresh adjudication; taxpayers must particularize and substantiate pre GST transactions.

Overlap of tax assessments requires remand for fresh adjudication; taxpayers must particularize and substantiate pre GST transactions.Case-LawsGSTOrder sets aside impugned adjudication and remits the matter for fresh merit determination, directing the res

Overlap of tax assessments requires remand for fresh adjudication; taxpayers must particularize and substantiate pre GST transactions.
Case-Laws
GST
Order sets aside impugned adjudication and remits the matter for fresh merit determination, directing the respondent to take into account the State Authority's order for the same tax period. Petitioner must particularize each pre GST transaction alleged to have been subject to Service Tax/VAT, substantiate claims with annexures (mere filing inadequate), and file a proper reply treating the prior Order in Original as an addendum to the Show Cause Notice within thirty days. A personal hearing is to be afforded before any final order is passed.
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Tariff classification: paddle wheel aerators treated as residual machines, not agricultural machinery, affecting GST treatment.

Tariff classification: paddle wheel aerators treated as residual machines, not agricultural machinery, affecting GST treatment.Case-LawsGSTPaddle wheel aerators used in aquaculture do not fall within the specific agricultural machinery heading (HSN 8436)

Tariff classification: paddle wheel aerators treated as residual machines, not agricultural machinery, affecting GST treatment.
Case-Laws
GST
Paddle wheel aerators used in aquaculture do not fall within the specific agricultural machinery heading (HSN 8436) because that entry is limited to machineries used in agriculture, horticulture, forestry, poultry and bee keeping; ejusdem generis and noscitur a sociis principles and the popular meaning of “agriculture” were applied, and notification definitions are confined to their own notifications. A press release is not binding for tariff classification. Absent a specific tariff entry, the aerators are classed under the residual machinery entry (machines not specified elsewhere) and subject to GST under the residual entry.
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Advance Payment as Consideration: GST liability arises on receipt of advance unless an earlier invoice is issued.

Advance Payment as Consideration: GST liability arises on receipt of advance unless an earlier invoice is issued.Case-LawsGSTMobilisation advances under a works contract are treated as consideration for supply, and works contracts are treated as services;

Advance Payment as Consideration: GST liability arises on receipt of advance unless an earlier invoice is issued.
Case-Laws
GST
Mobilisation advances under a works contract are treated as consideration for supply, and works contracts are treated as services; accordingly the advance is a payment for the supply. Time of supply for such services follows the provisions applicable to services, permitting an invoice for an advance to be issued before provision of service. Absent issuance of an invoice within the prescribed period, the liability to pay GST arises on the date of receipt of the advance. If an invoice for the advance is issued within the period prescribed under the invoicing provision, tax liability is the earlier of invoice date or receipt date.
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Characterisation of supply by place of preparation: retail prepared food is restaurant service (no ITC); B2B ice cream is goods with ITC.

Characterisation of supply by place of preparation: retail prepared food is restaurant service (no ITC); B2B ice cream is goods with ITC.Case-LawsGSTCharacterisation of supply turns on where the food is prepared: foods prepared in a retail outlet that off

Characterisation of supply by place of preparation: retail prepared food is restaurant service (no ITC); B2B ice cream is goods with ITC.
Case-Laws
GST
Characterisation of supply turns on where the food is prepared: foods prepared in a retail outlet that offers dine in are treated as restaurant services (including take away) and attract GST at 5% without eligibility to claim input tax credit; identical ice cream sold in B2B transactions is treated as supply of goods (no service element) and attracts GST at 5% with input tax credit where standard GST registration and procurement rules apply. Composite supply analysis depends on the place of manufacture/retail preparation; separate manufacturing unit supplies of ice cream are goods when supplied B2B even if sold through retail outlets.
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Mixed supply characterization for bundled printing consumables – treated as mixed, continuous supply; time and value follow invoice/per-click terms.

Mixed supply characterization for bundled printing consumables – treated as mixed, continuous supply; time and value follow invoice/per-click terms.Case-LawsGSTThe ruling determines that bundled sale of printing inks and various consumables is not a compo

Mixed supply characterization for bundled printing consumables – treated as mixed, continuous supply; time and value follow invoice/per-click terms.
Case-Laws
GST
The ruling determines that bundled sale of printing inks and various consumables is not a composite supply because the bundle is not 'naturally bundled' nor does any single good qualify as the 'principal supply'; instead the package is a mixed supply and taxable accordingly. The supply is a continuous supply with periodic invoicing; time of supply is the earlier of invoice date or payment under Section 12(2). Transaction value is the per-click/per-impression amount stated in the invoice and governs valuation under Section 15.
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Writ Jurisdiction: Article 226 not exercised where statutory appeal and disputed factual issues require remedy by appeal.

Writ Jurisdiction: Article 226 not exercised where statutory appeal and disputed factual issues require remedy by appeal.Case-LawsGSTMaintainability of a writ under Article 226 is limited where an alternative statutory appeal exists and the impugned order

Writ Jurisdiction: Article 226 not exercised where statutory appeal and disputed factual issues require remedy by appeal.
Case-Laws
GST
Maintainability of a writ under Article 226 is limited where an alternative statutory appeal exists and the impugned orders arise from rectification proceedings under Section 161 of the GST Act; the court found no pleaded illegality and noted the petitioner received personal hearing before rectification orders were passed, so disputed questions of fact and the availability of an appeal precluded exercise of extraordinary writ jurisdiction. Outcome: writ petition dismissed and petitioner left to pursue the statutory appellate remedy.
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Prohibition and seizure cannot continue absent a confiscation proposal under Section 67(2); impugned orders quashed.

Prohibition and seizure cannot continue absent a confiscation proposal under Section 67(2); impugned orders quashed.Case-LawsGSTHC considered whether an existing Prohibition Order and Seizure Order could continue after remand where no confiscation proposa

Prohibition and seizure cannot continue absent a confiscation proposal under Section 67(2); impugned orders quashed.
Case-Laws
GST
HC considered whether an existing Prohibition Order and Seizure Order could continue after remand where no confiscation proposal under Section 67(2) had been issued. The court observed no de novo orders were passed post-remand and, because notices did not propose confiscation, held that continuation of prohibition or seizure could not be sustained. Consequently the impugned Prohibition and Seizure Orders were quashed and the writ petition allowed.
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Orders Against Deceased: treated as non est, set aside and remanded for fresh consideration allowing legal heirs to reply.

Orders Against Deceased: treated as non est, set aside and remanded for fresh consideration allowing legal heirs to reply.Case-LawsGSTAn order issued and adjudications made against a deceased person are void (non est) and liable to be set aside; where leg

Orders Against Deceased: treated as non est, set aside and remanded for fresh consideration allowing legal heirs to reply.
Case-Laws
GST
An order issued and adjudications made against a deceased person are void (non est) and liable to be set aside; where legal heirs step forward to represent the deceased's estate and undertake to file replies to show cause notices, the proper remedy is remand for fresh consideration with an opportunity for personal hearing after issuance of fresh notice. The impugned orders were therefore set aside and the matters remanded for reconsideration in light of representation by the legal heirs.
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Liability of directors: burden rests on the director to prove non-attribution of tax non-recovery; recovery quashed, remand ordered.

Liability of directors: burden rests on the director to prove non-attribution of tax non-recovery; recovery quashed, remand ordered.Case-LawsGSTLiability of a private company director under Section 89 of the GST enactments places the burden of proof on th

Liability of directors: burden rests on the director to prove non-attribution of tax non-recovery; recovery quashed, remand ordered.
Case-Laws
GST
Liability of a private company director under Section 89 of the GST enactments places the burden of proof on the director to demonstrate that non-recovery of tax is not attributable to his gross neglect, misfeasance, or breach of duty; the High Court quashed the impugned recovery notice and remitted the matter for fresh adjudication on merits, permitting the director to file a proper reply and discharge the statutory burden within two weeks. Failure to comply permits respondents to proceed to recover tax as if the writ were dismissed.
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Duty to monitor GST portal: failure to challenge assessment promptly counts as laches; appeal allowed only on enhanced pre-deposit.

Duty to monitor GST portal: failure to challenge assessment promptly counts as laches; appeal allowed only on enhanced pre-deposit.Case-LawsGSTAssessee’s duty to monitor the GST web portal and consequent estoppel: after participation in proceedings and fa

Duty to monitor GST portal: failure to challenge assessment promptly counts as laches; appeal allowed only on enhanced pre-deposit.
Case-Laws
GST
Assessee's duty to monitor the GST web portal and consequent estoppel: after participation in proceedings and failure to produce documents or attend hearings, the petitioner could not credibly claim ignorance of an uploaded assessment order, and delay of eleven months constituted laches leading to dismissal of the writ as meritless. Effect: cancellation of GST registration after quantification does not negate notice or knowledge of assessment. Conditional relief and procedural accommodation: court granted liberty to file appeal subject to payment of an additional 10% over the statutory pre-deposit (total 20%) and directed partial bank release to meet that pre-deposit, with the appellate authority to admit and decide the appeal on merits.
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Input Tax Credit reversal: interest applies only to the cash tax component; remand ordered to decide interest and penalty.

Input Tax Credit reversal: interest applies only to the cash tax component; remand ordered to decide interest and penalty.Case-LawsGSTPetitioner challenged confirmation of a show-cause proposal for reversal of erroneously availed Input Tax Credit; court n

Input Tax Credit reversal: interest applies only to the cash tax component; remand ordered to decide interest and penalty.
Case-Laws
GST
Petitioner challenged confirmation of a show-cause proposal for reversal of erroneously availed Input Tax Credit; court noted petitioner purportedly reversed the ineligible credit and remitted the matter for fresh adjudication to determine whether interest and penalty are payable. The court directed the respondent to apply the post Finance Act 2022 amendment limiting interest under Section 50 to the cash component of tax and to reconsider penalty liability under the GST enactments (penalty provision invoked in the impugned order). Petitioner must file a reply with documents to the show-cause within 30 days; writ petition disposed accordingly.
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Classification as Food Preparations under HSN 2106 leads to applicable GST on specified supari and mouth-freshener products.

Classification as Food Preparations under HSN 2106 leads to applicable GST on specified supari and mouth-freshener products.Case-LawsGSTProducts containing raw supari and menthol but not lime, katha or tobacco qualify as ‘Betel nut product known as Supari

Classification as Food Preparations under HSN 2106 leads to applicable GST on specified supari and mouth-freshener products.
Case-Laws
GST
Products containing raw supari and menthol but not lime, katha or tobacco qualify as 'Betel nut product known as Supari' under the Supplementary Notes and are classifiable as HSN 2106 90 30; marketed mouth-freshener/aftermint products lacking raw supari are classifiable as HSN 2106 90 99. Classification relied on ingredient composition and trade/popular commercial understanding; prior rulings on trade understanding were applied. Consequent operative effect: the eight specified products attract GST as applicable to goods under HSN 2106 per Notification No. 9/2025-CT(R).
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Alternative remedy of appeal must be exhausted; appellate authority has wider inquiry powers, writ dismissed in absence of prejudice.

Alternative remedy of appeal must be exhausted; appellate authority has wider inquiry powers, writ dismissed in absence of prejudice.Case-LawsGSTHigh Court reiterates that extraordinary writ jurisdiction should not bypass the alternative remedy of appeal

Alternative remedy of appeal must be exhausted; appellate authority has wider inquiry powers, writ dismissed in absence of prejudice.
Case-Laws
GST
High Court reiterates that extraordinary writ jurisdiction should not bypass the alternative remedy of appeal except in exceptional circumstances; the appellate authority has wider powers to make further inquiry and may confirm, modify or annul impugned orders, so contested questions of fact should be addressed on appeal. Failure to plead or produce best evidence permits an adverse inference and the petitioner bears the burden to supply documents showing active business and absence of false invoices. Because the petitioner withheld documentary evidence and has not shown prejudice from any non supply, the petition is dismissed and the statutory appeal remedy under section 107(11) must be pursued.
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Cancellation of GST registration: furnishing pending returns and full tax payment enables restoration if the officer finds compliance.

Cancellation of GST registration: furnishing pending returns and full tax payment enables restoration if the officer finds compliance.Case-LawsGSTCancellation of GST registration for non-filing of returns was addressed: if the registrant furnishes all pen

Cancellation of GST registration: furnishing pending returns and full tax payment enables restoration if the officer finds compliance.
Case-Laws
GST
Cancellation of GST registration for non-filing of returns was addressed: if the registrant furnishes all pending returns and makes full payment of tax, interest and late fee as required by the proviso to the relevant CGST Rule, the empowered officer has authority to drop proceedings and pass an order in the prescribed form and restore registration. The petitioner was directed to apply for restoration within two months; the authority must consider compliance and complete the restoration process expeditiously, preferably within 60 days of receipt of the certified order.
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Cancellation of GST Registration: restoration permitted on filing pending returns and full payment; limitation computed from this order.

Cancellation of GST Registration: restoration permitted on filing pending returns and full payment; limitation computed from this order.Case-LawsGSTProviso to sub rule (4) of Rule 22 of the CGST Rules permits an empowered officer to drop cancellation proc

Cancellation of GST Registration: restoration permitted on filing pending returns and full payment; limitation computed from this order.
Case-Laws
GST
Proviso to sub rule (4) of Rule 22 of the CGST Rules permits an empowered officer to drop cancellation proceedings under Section 29(2)(c) if the person furnishes all pending returns and makes full payment of tax, interest and late fee, and to pass Form GST REG 20; restoration follows on compliance. The petitioner may apply for restoration within two months and the authority must consider and, if requirements are met, restore registration expeditiously. Computation of limitation under Section 73(10) runs from the date of this order, with the financial year 2024 25 treated as per Section 44; arrears including tax, penalty, interest and fees remain payable.
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Provisional release is statutory: release on payment in lieu of confiscation applies only after a final confiscation order.

Provisional release is statutory: release on payment in lieu of confiscation applies only after a final confiscation order.Case-LawsGSTProvisional release under seizure provisions is available only where the statute expressly permits it; section 130’s rel

Provisional release is statutory: release on payment in lieu of confiscation applies only after a final confiscation order.
Case-Laws
GST
Provisional release under seizure provisions is available only where the statute expressly permits it; section 130's release on payment of fine operates after a final confiscation order, so initiation of confiscation does not authorize retention. Detention requires compliance with the transit-detention procedure; inspection under the MOV forms is time-bound and ends on completion of physical verification, after which possession cannot be lawfully continued without a statutory detention order. Property deprivation must be by law under Article 300A and officers must show source of power. Resultantly, goods were ordered released on bond and confiscation proceedings to be concluded with opportunity to be heard.
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Right to be heard: deficient portal service of show-cause notices warrants remand and fresh personal hearings with replies considered.

Right to be heard: deficient portal service of show-cause notices warrants remand and fresh personal hearings with replies considered.Case-LawsGSTFailure of electronic portal upload to effectuate show-cause notices denied the petitioner effective opportun

Right to be heard: deficient portal service of show-cause notices warrants remand and fresh personal hearings with replies considered.
Case-Laws
GST
Failure of electronic portal upload to effectuate show-cause notices denied the petitioner effective opportunity to be heard; the HC treated effective service and audi alteram partem as determinative and set aside the impugned ex-parte orders. The court remanded both matters, granted the petitioner four weeks to file replies, and directed the Adjudicating Authority to issue personal-hearing notices communicated via registered mobile number and email. The authority must consider the filed replies and oral submissions and pass fresh orders on the SCNs after personal hearings.
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Profiteering and Input Tax Credit: balance refund and interest to remaining buyers required within 30 days.

Profiteering and Input Tax Credit: balance refund and interest to remaining buyers required within 30 days.Case-LawsGSTProfiteering analysis found a residual input-tax-credit benefit of Rs.5,80,280 due to 13 eligible home buyers in a residential project;

Profiteering and Input Tax Credit: balance refund and interest to remaining buyers required within 30 days.
Case-Laws
GST
Profiteering analysis found a residual input-tax-credit benefit of Rs.5,80,280 due to 13 eligible home buyers in a residential project; respondent already passed greater ITC benefit to 240 buyers. Tribunal directs the respondent to pay the balance Rs.5,80,280 to the 13 buyers with interest as per Rule 133(3)(b) within 30 days and to file a compliance report with the CGST/SGST Commissioner and DGAP within two months. Penalty under Section 171(3A) is held leviable because the contravention period extends into the provision's operative date (01.01.2020).
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