World Phone Internet Vs Superintendent (Allahabad High Court)
Date: May 24, 2026
Subject Matter
Rule 142(1A) is Mandatory for Assessee to Claim Reduced Penalty Under Section 74(5)
Summary
The petition is allowed . The High Court held that Rule 142(1A) of the CGST Rules, 2017, when read in conjunction with Section 74(5) of the CGST Act, 2017, is mandatory. Consequently, the assessee is entitled to the benefit of reduced penalty, provid…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Vivek Sarin along with Sri Harsh Vardhan Gupta, learned counsel for the petitioner and Sri Amit Mahajan, and Sri Parv Agrawal, learned counsel for the revenue. 2. Learned Standing Counsel for the revenue though objected to the relief claimed, he also states, since all facts are clear from a plain reading of the petition, and only…