Balaji Traders And Another Vs State of U.P
Date: October 5, 2023
Subject Matter
Penalty u/s 129(3) cannot be imposed when there is no intention to evade payment of tax
Summary
The case involves a firm engaged in trading cigarette, pan-masala & food spices. The firm received an order of supply and generated an invoice. However, the goods were intercepted outside the railway station by GST officials and confiscated. A pe…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Shri Abhishek Bhushan, learned counsel for the petitioner and Shri Rishi Kumar, learned Additional Chief Standing Counsel for the State – respondents. 2. The instant Writ Tax is being entertained in view of the fact that no GST Tribunal has been constituted in the State of Uttar Pradesh pursuant to the notification of the Centr…