Vacmet India Ltd. Vs Additional Commissioner Grade -2
Date: October 16, 2023
Subject Matter
Stock transfer: Penalty u/s 129 is unwarranted as there is neither a liability to pay tax nor an intention to evade tax
Summary
The case involves a writ petition filed challenging penalty orders passed by the authorities under Section 129(3) of the UPGST Act. The petitioner, a registered company, was transporting goods from one unit to another when the vehicle was intercepted…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Shri Suyash Agarwal, 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 Central…