Case LawWrit Tax No. 46 of 2023
Falguni Steels Vs State of U.P.
- Court:
- High Court
- Bench:
- Allahabad
- Date:
- January 24, 2024
- Type:
- Writ Petition
- Members:
- Shekhar B. Saraf
Subject
Intention to evade tax is essential for invoking penal provisions under Section 129
Search, Seizure and Detention
Summary
The case law discusses the imposition of penalties under the GST Act for violations related to e-Way Bill compliance. It emphasizes that the intention to evade tax is essential for invoking penal provisions under the GST Act. The court issued a writ…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. The instant writ petition has been filed by the petitioner, M/s Falguni Steels praying for the issuance of a writ of certiorari against the order dated February 21, 2019 passed by the Assistant Commissioner, Commercial Tax, (Mobile Squad), Unit – II, Prayagraj (hereinafter referred to as ‘Respondent 2’) and the order date…