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2024 (1) TMI 1106 - HC - GSTLevy of penalty - evasion of tax - Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 - HELD THAT:- It is found that neither in the show cause notice nor in the order under Section 129(3) there was any allegation that non downloading of E-way Bill-01 was done with intention to evade tax. In spite of the same, the respondent authorities have chosen to impose maximum penalty whereas the law provides for lesser penalty under Section 122 of the Act. No case is made out with regard to evasion of tax - petition allowed.
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