Akhilesh Traders Vs State of U.P.
Date: February 19, 2024
Subject Matter
Production of invoice, e-way bill subsequent to the interception cannot absolve the taxpayer from the liability of penalty
Summary
The case involves a writ petition filed under Article 226 of the Constitution of India by a petitioner aggrieved by the imposition of a penalty under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner's goods wer…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Pranjal Shukla, learned counsel appearing on behalf of the petitioner and Sri Ravi Shanker Pandey, learned Additional Chief Standing Counsel appearing on behalf of the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner is aggrieved by the order imposing penalty dated August 8,…