Case LawWrit Tax No. 892 of 2023
Nancy Trading Company Vs State of U.P.
- Court:
- High Court
- Bench:
- Allahabad
- Date:
- July 14, 2024
- Type:
- Writ Petition
- Members:
- Piyush Agrawal
Subject
Intention to evade taxes (mens rea) is necessary for proceedings under Section 129(3) to be valid
Search, Seizure and DetentionE-Way BillPenalty
Summary
In the case, the petitioner challenged the penalty imposed on them for not generating an E-Tax Invoice according to the GST Rules while transporting goods. The authorities claimed non-compliance with Rule 48 as the basis for their actions. The petiti…
Judgement
FULL TEXT OF THE ORDER OF ITAT ALLAHABAD 1. Heard Sri N.C.Gupta, learned counsel for the petitioner and learned standing counsel for the respondents. 2. By means of the present writ petition the petitioner has prayed for issuing a direction for quashing the order dated 26.12.2022 passed by respondent no.4 by which penalty has been imposed as well as the appellate order dated 26.5.2023 passed by re…