Ram Enterprises Vs State of UP And 2 Others
Date: November 20, 2024
Subject Matter
Penalty under Section 129(1)(b) Quashed for Failure to Acknowledge Invoice Ownership
Summary
The High Court set aside the penalty order dated November 6, 2024, issued under Section 129(1)(b) of the CGST Act, 2017. The Court found the order illegal and unjustified, primarily because the authorities failed to challenge the petitioner's invoice…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the demand of penalty order dated November 6, 2024 passed under Section 129(1)(b) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the Act’) read…