Unloading Goods at Different Location Alone Cannot Attract GST Penalty: Allahabad HC

Meghdoot Enterprises Vs Additional Commissioner (Appeal) (Allahabad High Court) Allahabad High Court Quashes GST Penalty Because No Intention to Evade Tax Was Found; GST Penalty Set Aside as Goods Were Unloaded at Assessee’s Own Godown, Not to Evade Tax; Penalty Under Section 129 Invalid Because Revenue Failed to Prove Tax Evasion Intent; Allahabad High Court Sets Aside GST Penalty Because Documentary Records Were Undisputed; Mere Change in Unloading Address Not Enough for GST Penalty, Holds Allahabad High Court. The writ petition was filed under Article 226 of the Constitution challenging t...