Sun Flag Iron And Steel Company Limited Vs State of U.P.
Date: November 8, 2023
Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): Piyush Agrawal
Subject Matter
Penalty u/s 129 is not justified when there is no intention to evade tax
Summary
The petitioner, a registered company engaged in the business of manufacturing and sales of basic iron and steel, dispatched a consignment to Rajasthan, accompanied by valid documents including an e-way bill, but the vehicle carrying the goods got stu…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Mr. Shubham Agarwal for the petitioner and Mr. Rishi Kumar, learned Additional Chief Standing Counsel for respondent-State. 2. The instant Writ Tax is being entertained by this Court in view of the fact that G.S.T. Tribunal is not functional in the State of Uttar Pradesh pursuant to the Gazette notification of the Central Government…