Maruti Enterprises Vs State of U.P. and another
Date: May 13, 2026
Subject Matter
Transit State GST Authorities Cannot Impose Penalty on Inter-State Goods Without Local Tax Liability
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…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard learned counsel for the parties and perused the record. 2. The present petitions have been filed challenging the individual penalty orders passed against the petitioners, under Section 129(1)(d) of the GST Act, 2017 (hereinafter referred to as the “State Act”), read with the provisions of the Central Goods and Services Tax Act, 2017…