Jhansi Enterprises Vs State of U.P.
Date: February 29, 2024
Subject Matter
Penalty u/s 129(3) is justified as the taxpayer could not explain the absence of invoice and e-way bill with a proper and reasonable explanation
Summary
The case law involves a writ petition under Article 226 of the Constitution of India, related to the issuance of a writ of certiorari for quashing the appellate order and penalty order passed by the respondent authorities under the Goods and Services…
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 has prayed for the issuance of a writ of certiorari quashing the appellate order dated August 30, 2019 passed by Additional Commissioner Grade-2 (Appeal), Commercial Tax, Jhansi/the respondent No. 3 and the penalty order dated March 14, 2019 passe…