Amplus Kn One Power Private Limited Vs Assistant Commissioner State Tax And Another (Allahabad High Court)
The writ petition was filed under Article 226 of the Constitution of India challenging the seizure of goods and the show cause notice dated December 6, 2023 issued under Section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner also sought refund of the penalty that had been paid under protest for release of the goods.
The basis for detention of the goods was that the address mentioned in the invoice was not the petitioner’s registered place of business at the time of detention. The petitioner contended that the address mentioned in the invoice was the project site where the work was being carried out. This factual position was not disputed, and the revenue was unable to place any material contrary to the petitioner’s contention. It was also noted that the said address was subsequently added as one of the petitioner’s places of business.
The petitioner relied upon the decision of the Allahabad High Court in Meghdoot Enterprises v. Additional Commissioner (Appeal), Central Goods and Services Tax and Central Excise, contending that penalty under Section 129 should not be imposed in the absence of an intention to evade tax.
