Globe Panel Industries India Pvt Ltd Vs State of U.P
Date: February 4, 2024
Subject Matter
Technical violation by itself without any intention to evade tax cannot lead to imposition of penalty under Section 129(3) of the CGST Act
Summary
The case involved the imposition of a penalty on Globe Panel Industries India Pvt Ltd for the expiration of an E-Way Bill during the transportation of goods. The petitioner demonstrated due diligence in providing evidence of a valid vehicle breakdown…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the penalty order dated January 16, 2023 passed by the respondent 3/Assistant Commissioner, State Tax Department, Sector 1, Mobile Squad, Deoria under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinfate…