Ownership of Goods Established: Petitioner Entitled to Lesser Section 129(1)(a) Penalty

Ram India Company Vs State of U.P. and Another (Allahabad High Court) In the case of Ram India Company vs. State of U.P. and Another, the Allahabad High Court addressed a dispute concerning the quantum of penalty levied under Section 129(1)(b) of the U.P. GST Act, 2017. The petitioner challenged the demand of a 100% penalty on the value of goods in GST MOV-09, asserting that as the owner of the goods, they were entitled to the lesser penalty of twice the tax amount under Section 129(1)(a). This writ petition sought to quash the penalty order and reduce the penalty amount. The petitioner di...