Khan Enterprises Vs Additional Commissioner
Date: September 3, 2023
Subject Matter
Proceedings under Section 129(1)(b) are bad when the owner of the goods comes forward to pay the penalty
Summary
The ruling involves a case where the petitioner, a registered dealer under the GST Act, had purchased Supara (Areca Nuts) from a registered dealer in Gurgaon. The goods were being transported from Gurgaon to Robertsganj, Uttar Pradesh, but were inter…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Aditya Pandey learned counsel for the petitioner and Sri Rishi Kumar learned ACSC for the 2. Since the GST Tribunal has not yet been formed the present writ petition is being entertained against the impugned order passed by the Additional Commissioner (Appeals). 3. Present writ petition has been filed challenging the order dated…