Allahabad HC Quashes GST Penalty as Revenue Failed to Show Intent to Evade Tax

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 ti...