Higher penalty cannot be levied where owner of goods come forward in case of detention

Margo Brush India and others Vs State of U.P. and another (Allahabad High Court) The Hon’ble Allahabad High Court in M/s. Margo Brush India & Ors. v. State of U.P [ Writ Tax No. 1580 of 2022 dated January 16, 2023] set aside the penalty order passed under Section 129(1)(b) of the Uttar Pradesh Goods and Services Tax Act, 2017 (“the UPGST Act”) by the adjudicating authority and held that penalty under Section 129(1)(b) of the UPGST Act was unjustified and untenable since the owner has come forward for payment of penalty. Facts: M/s. Margo Brush India (“the Petitioner”) undertook ...