Hundal Traders Vs State of U.P. and another
Date: April 9, 2025
Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): Arun Bhansali, Kshitij Shailendra
Subject Matter
Clarity on penalty powers under rule 86B & Section 129 sought
Summary
The Allahabad High Court is hearing a petition filed by Hundal Traders contesting an order from the State Tax Officer (STO) related to the imposition of a penalty of ₹92,452 under Section 129(1)(a) of the CGST Act. The STO initiated proceedings under…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. This petition has been filed by the petitioner aggrieved of the action of State Tax Officer (‘STO’) (Mobile Squad)-3, Saharanpur in initiating the proceedings under Section 20 of the Integrated Goods and Services Tax Act, 2017 (for short ‘IGST Act’) and Section 129 of Central Goods and Services Tax Act, 2017 (for short ‘CGST Act’) and pass…