Amplus Kn One Power Private Limited Vs Assistant Commissioner State Tax And Another
Date: August 13, 2024
Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): SHEKHAR B. SARAF, MANJIVE SHUKLA
Subject Matter
No Penalty under Section 129 GST Act Without Intention to Evade Tax
Summary
The High Court has set aside the seizure, show cause notice dated December 6, 2023, and the penalty imposed under Section 129 of the Uttar Pradesh Goods and Service Tax Act, 2017, finding that the revenue failed to establish any mens rea for tax evas…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Ms. Ashwini Chandrashekaran and Mr. Kushagra Agarwal, learned counsel appearing on behalf of the petitioner and learned Standing Counsel appearing on behalf of the State-respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the seizure and the show cause not…