Madhav Trader Vs State of U.P
Date: October 21, 2024
Subject Matter
Penalty imposed u/s 129(1)(b) is NOT applicable where owner of the goods comes forward and accepts the ownership of the seized goods
Summary
The case involves a writ petition filed by the petitioner challenging a penalty order issued on September 21, 2024, under the provisions of the CGST/IGST Act. The petitioner contended that the penalty should have been levied under Section 129(1)(a) a…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. This writ petition has been filed by the petitioner aggrieved of the impugned demand of penalty order passed in form GST MOV-09 dated 21.09.2024 passed by respondent No. 2 under the provisions of CGST/IGST Act and Rules. 2. Submissions have been made that penalty has been imposed under Section 129(1)(b) of the Act whereas in terms of the c…