Tirupati Agro Commodities Vs State of U.P. And 2 Others (Allahabad High Court)
Date: July 9, 2025
Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): Shekhar B. Saraf, Praveen Kumar Giri
Subject Matter
Penalty u/s 129(3) cannot be imposed for mere misclassification of goods
Summary
The case involves a writ petition challenging an order dated May 8, 2025, where a penalty was imposed under Section 129(3) of the Uttar Pradesh GST Act, 2017, for misclassifying goods. The petitioner argued that the penalty was unjust, as previous co…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1.Heard learned counsel for the parties. 2. This is an application under Article 226 of the Constitution of India, wherein the writ petitioner is aggrieved by an order dated 08.05.2025 passed by respondent no. 2, wherein the authority concerned has imposed penalty under section 129(3) of Uttar Pradesh Goods and Service Tax Act, 20…