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RAM INDIA COMPANY vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

SAUMITRA DAYAL SINGH
DONADI RAMESH

Pet. Counsel

Aditya Pandey

Res. Counsel

C.s.c.

Petitioner / Applicant	RAM INDIA COMPANY
Respondent	STATE OF U.P. AND ANOTHER
Court	Allahabad High Court
State	Uttar Pradesh
Date	Sep 30, 2024
Order No.	Writ Tax No. - 1447 of 2024
Citation	2024(9) TAXREPLY 11115
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ORDER
ORDER HON'BLE DONADI RAMESH, J. 1. Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri Ankur Agarwal, learned Standing Counsel for the State-respondents. 2. The present petition has been filed praying for the following relief: "(i) Issue a suitable writ, order or direction in the nature of certiorari for quashing the impugned demand of penalty order passed in from GST MOV-09 dated 14.08.2024 passed by the respondent no.2 under the provisions of the CGST/IGST Act and Rules (Annexure-1 to the writ petition)." 3. Limited challenge has raised to the demand of penalty at the higher rate being 100 percent of the value of the goods under Section 129(1)(b) of the U.P. G.S.T. Act, 2017 (hereinafter referred to the as, 'the Act') from the petitioner who describes himself to be the owner of the goods. Therefore, he claims to be entitled to release of the goods against payment of lesser security being twice the amount of the tax under Se....