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SANGEETA JAIN vs. UNION OF INDIA AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF

Pet. Counsel

Gunjan Sharma

Namit Kumar Sharma

Res. Counsel

Gopal Verma

Petitioner / Applicant	SANGEETA JAIN
Respondent	UNION OF INDIA AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Apr 22, 2024
Order No.	Writ Tax No. - 783 of 2023
Citation	2024(4) TAXREPLY 9490
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Section 129

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ORDER
ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner is aggrieved by the order dated December 12, 2022 passed by the respondent No.3/Additional Commissioner, Grade-2 (Appeal)-I, State Tax, Agra and the order dated March 13, 2021 passed by the respondent No.4/Assistant Commissioner, Mobile Squad-I, Agra. 3. Contention of the petitioner is that the only ground on the basis of which the penalty under Section 129(3) of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as 'the Act') is that the dispatch address mentioned in the e-way bill. It is to be noted that the goods in the truck matched with the invoice and the e-way bill and there is no other discrepancy. Furthermore, the impugned orders do not, in any manner, indicate any intention to evade tax. In fact, the original authority has stated in his order th....