Nancy Trading Company Vs State of U.P.
Date: July 14, 2024
Subject Matter
Intention to evade taxes (mens rea) is necessary for proceedings under Section 129(3) to be valid
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…
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…