Case Law Details
Shyam Sel And Power Limited Vs State Of U.P. (High Court Allahabad)
The case of Shyam Sel And Power Limited vs. State of U.P. before the Allahabad High Court has spotlighted the importance of “intent to evade tax” when invoking the provisions of Sections 129 and 130 of the Central Goods and Services Tax (CGST) Act. The judgment is notable due to the absence of a GST Tribunal in the State of Uttar Pradesh, necessitating the court’s intervention. This article delves into the case’s background, key arguments, and the court’s findings.
Detailed Analysis:
1. Case Background: The petitioner, Shyam Sel And Power Limited, contested two key orders issued by the respondents. The first order, dated 25.11.2021, confirmed a demand/penalty of Rs. 5,51,602. The second order, dated 18.06.2022, dismissed the petitioner’s appeal.
2. The Petitioner’s Business: The petitioner is a business engaged in the manufacture and sale of industrial-grade steel components, including channels and beams. The petitioner transported steel goods to a registered dealer, M/s Maa Ambey Steels, accompanied by relevant tax invoices, e-way bills, and GRs.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
