Ram India Company Vs State of U.P. and Another
Date: September 29, 2024
Subject Matter
When ownership of goods is established, taxpayer is entitled to lesser penalty u/s 129(1)(a)
Summary
In the case at hand, the petitioner, represented by learned counsel, filed a writ petition seeking relief to quash a penalty order (GST MOV-09) dated August 14, 2024, issued under the provisions of the CGST/IGST Act and related rules. The main conten…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri Ankur Agarwal, learned Standing Counsel for the State-respondents. 2. The present petition has been filed praying for the following relief: “(i) Issue a suitable writ, order or direction in the nature of certiorari for quashing the impugned demand of penalty order passed i…