Pawan Kumar Upmanyu Vs Union of India
Date: February 14, 2025
Court: High Court
Bench: Patna
Type: Writ Petition
Judge(s)/Member(s): P. B. BAJANTHRI, SUNIL DUTTA MISHRA
Subject Matter
Service Tax Penalty imposed under GST act quashed
Summary
The Patna High Court has allowed a writ petition from Pawan Kumar Upmanyu, quashing a penalty order from the Assistant Commissioner of C.G.S.T & Central Excise. The penalty of ₹6,33,879 was confirmed under Section 78 of the CGST Act and additiona…
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT In the instant petition, petitioner has prayed for the following relief(s): (i) For issuance of an appropriate writ/writs in the nature of Certiorari to quash and set aside the order dated 17.11.2023 passed under G.S.T. Act by the respondent no.3 i.e. the Assistant Commissioner C.G.S.T & Central Excise, Vaishali Division, Ha…