Case LawWrit Tax No. 1423 of 2026
Maruti Enterprises Vs State of U.P. and another
- Court:
- High Court
- Bench:
- Allahabad
- Date:
- May 13, 2026
- Type:
- Writ Petition
- Members:
- SAUMITRA DAYAL SINGH, SWARUPAMA CHATURVEDI
Subject
Transit State GST Authorities Cannot Impose Penalty on Inter-State Goods Without Local Tax Liability
Search, Seizure and DetentionCross EmpowermentPenaltyProper Officer
Summary
The High Court allowed the writ petitions and quashed the penalty orders. It held that State GST authorities of a transit state (Uttar Pradesh) lack jurisdiction to impose penalties under Section 129 on inter-state movement of goods merely transiting…