Eco Plus Steels Pvt. Ltd. Vs State Of U.P
Date: April 2, 2024
Subject Matter
Burden of proof for imposition of penalty and confiscation of goods rests on the Department and cannot be done solely on estimates
Summary
The case of Eco Plus Steels Pvt. Ltd. vs State of U.P. and 3 Others revolves around the legality of confiscation and penalty under Section 130 of the CGST Act, 2017, and Section 122 of the Act, respectively. The key issue was whether confiscation and…
FULL TEXT OF THE ORDER OF ITAT ALLAHABAD 1. Heard Mr. Aloke Kumar, counsel appearing on behalf of the petitioner and Mr. Rishi Kumar, Additional Chief Standing Counsel appearing for the respondents. 2. The above two writ petitions have been filed challenging the orders passed in appeal under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the Ac…