Meghdoot Enterprises Vs Additional Commissioner (Appeals)
Date: March 20, 2024
Subject Matter
Penalty Under Section 129(3) Not Imposable for Unloading Goods at Unregistered Business Place Without Mens Rea
Summary
The High Court allowed the writ petition, setting aside the penalty imposed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017. The Court held that the penalty was unjustified as the mere unloading of goods at an unregistered…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard counsel appearing on behalf of the parties. 2. This is an application under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order passed in appeal dated July 28, 2022 wherein the penalty imposed on the petitioner under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (herei…