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2024 (1) TMI 1107 - ALLAHABAD HIGH COURTLevy of Penalty order u/s 129(3) of the Uttar Pradesh Goods and Service Tax Act, 2017 - evasion of tax - Quantum of penalty - 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-02 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. The impugned order dated December 23, 2018 and the order dated January 10, 2018 are quashed and set-aside - Petition allowed.
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