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2023 (10) TMI 641 - ALLAHABAD HIGH COURTLevy of penalty u/s 129(1)(b) of the Goods and Services Tax Act, 2017 - petitioner is not the owner of goods - HELD THAT:- Strong reliance has been placed upon the decision of this Court in M/S SHAHIL TRADERS VERSUS STATE OF U.P. AND ANOTHER [2023 (6) TMI 360 - ALLAHABAD HIGH COURT] which applies squarely to the case at hand, where it was held that penalty is set aside. Expressing full agreement with the view expressed by the Coordinate Bench of this Court in the case of M/s Sahil Traders, the impugned penalty order dated 08.09.2023 passed in Form MOV-09 under Section 129(1)(b) of the Goods and Services Tax Act, 2017 set aside. The writ petition is allowed. The Respondent No.2 is directed to pass fresh order treating the petitioner to be eligible to the benefit of Section 129(1)(a) of the Act. Petition allowed.
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