Prahlad Rai Vijay Kumar Vs State of U.P. And 2 Others
Date: May 16, 2024
Subject Matter
In the absence of an intention to evade tax, the penalty order under Section 129(3) is liable to be quashed
Summary
The Allahabad High Court, in the case of Prahlad Rai Vijay Kumar vs. State of U.P., held that in the absence of an intention to evade tax, the penalty order under Section 129(3) of the Uttar Pradesh Goods and Services Act, 2017, is liable to be quash…
FULL TEXT OF THE ALLAHABAD HIGH COURT JUDGMENT 1. Heard Sri Vishwjit. learned counsel appearing on behalf of the petitioner and Sri Ravi Shankar Pandey, learned Additional Standing Counsel for the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner is aggrieved by the order imposing tax and penalty dated February 27, 2020 and the order passed in…