Global Panel Industries India Pvt. Ltd. Vs State of U.P
Date: February 4, 2024
Subject Matter
Mere technical violation without any intention to evade tax cannot lead to imposition of penalty under Section 129(3)
Summary
The case involves a writ petition filed by the petitioner against a penalty order passed by the State Tax Department under Section 129(3) of the GST Act for an expired E-Way Bill. The petitioner argued that the goods matched the description in the in…
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 No.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 (hereinf…