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VRIDHI ENTERPRISES vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
VIKAS BUDHWAR
Pet. Counsel
Shubham Agrawal
Res. Counsel
Ankur Agrawal

Petitioner / Applicant

VRIDHI ENTERPRISES

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

Uttar Pradesh

Date Nov 6, 2024
Order No.

Writ Tax No. - 1875 of 2024

Citation

2024(11) TAXREPLY 11554
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 17.09.2024 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. 3. Further submissions have been made that the authority while passing the order, despite the specific appearance and claim that the goods in question were owned by the petitioner-firm, found the same as incorrect only on account of a communication dated 10.09.2024 received from the Deputy Commissioner, CGST, Delhi (North) indicating that the firm was non-existent and that cancellation proceedings have been i....

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