Sanjay Sales Agency Vs State of U.P
Date: October 8, 2023
Subject Matter
Intention to evade tax is a pre-requisite for imposition of penalty under Section 129 of the CGST Act
Summary
The case of Sanjay Sales Agency vs State of U.P. involves a penalty imposed under Section 129(1)(b) of the GST Act, which the petitioner contests on the grounds of ownership of goods in transit and lack of intention to evade tax. The petitioner chall…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Shubham Agarwal, learned counsel for the petitioner, Sri Ankur Agarwal, learned counsel representing the Respondent No.2 and learned Standing Counsel, who has accepted notice on behalf of the State Respondent No.1. 2. The writ petition is aggrieved by the penalty order dated 08.09.2023 passed by the Assistant Commissioner Ghaziab…