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A. FASHION vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
VIKAS BUDHWAR
Pet. Counsel
Aditya Pandey
Res. Counsel
Ankur Agarwal

Petitioner / Applicant

A. FASHION
Respondent STATE OF U.P. AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Oct 21, 2024
Order No.

Writ Tax No. - 1441 of 2024

Citation

2024(10) TAXREPLY 11356
Original Order
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ORDER

ORDER 1. This writ petition has been filed by the petitioner aggrieved of the impugned demand of penalty order passed in form GST MOV- 09 dated 21.08.2024 passed by respondent No. 2 under the provisions of CGST/IGST Act and Rules. 2. Submissions have been made that penalty has been imposed under Section 129(1)(b) of the Act whereas in terms of the clarification dated 31.12.2018 issued by the Central Board of Taxes and Customs GST Policy Wing, the penalty in the present case could have been levied under Section 129(1)(a) of the Act to which, the petitioner is not disputing. Reliance has been placed on M/s Margo Brush India and others Vs. State of U.P. and another: Writ Tax No. 1580 of 2022 decided on 16.01.2023 and M/s Singh Traders and 2 others Vs. State of U.P. & Another: Writ Tax No. 459 of 2024 decided on 22.03.2024. 3. Counsel for the respondents does not dispute the fact that the issue as raised is covered by the clarification dated 31.12.201....

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