Algae Labs Pvt. Ltd Vs State Tax Officer
Date: April 4, 2022
Subject Matter
Penalty u/s 129 not applicable where address on Invoice is added to Registration Certificate post detention
Summary
Both the petitioner and the respondent admit that as on date the above said address has been included in the petitioner’s place of business in the GST Registration. Thus, there is a post facto inclusion of the address, which was mentioned…
After hearing the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent, this Writ Petition is disposed of. 2. In this Writ Petition, the petitioner has challenged the impugned order of demand of tax and penalty under Section 129 of the respective GST Acts. By the impugned order, the respondent has demanded a sum of Rs.12,46,678/-[Rs.6,23,339+Rs.6,23,3…