Section 129 GST Penalty Set Aside, Matter Remanded for Readjudication

Vridhi Enterprises Vs State of U.P. and Another (Allahabad High Court) Allahabad High Court has set aside the GST penalty imposed on Vridhi Enterprises by Respondent No.2 under Section 129(1)(b) of the CGST Act. The petitioner challenged the penalty order issued on September 17, 2024, arguing that it should have been levied under Section 129(1)(a) as per a CBIC clarification dated December 31, 2018. While the petitioner did not dispute the applicability of Section 129(1)(a), the penalty was imposed based on a communication from the Deputy Commissioner, CGST, Delhi (North), stating that the fir...