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MADHAV TRADER vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
VIKAS BUDHWAR

Pet. Counsel

Shubham Agrawal

Res. Counsel

Ankur Agarwal

Petitioner / Applicant	MADHAV TRADER
Respondent	STATE OF U.P. AND ANOTHER
Court	Allahabad High Court
State	Uttar Pradesh
Date	Oct 22, 2024
Order No.	Writ Tax No. - 1788 of 2024
Citation	2024(10) TAXREPLY 11363
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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 21.09.2024 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 31.12.2....