Sangeeta Jain Vs Union of India
Date: April 21, 2024
Subject Matter
Non-mention of dispatch address in the invoice is a minor breach not inviting provisions of section 129. Mens rea is essential for imposition of penalty under section 129
Summary
The petitioner, a dealer registered in Maharashtra, sold goods to a purchaser in Telangana from a Delhi depot. The goods were intercepted during transit in Uttar Pradesh, and a penalty was imposed under section 129 of the CGST Act due to the non-ment…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner is aggrieved by the order dated December 12, 2022 passed by the respondent No.3/Additional Commissioner, Grade-2 (Appeal)-I, State Tax, Agra and the order dated March 13, 2021 passed by the res…