Allahabad HC Quashed GST Penalty Order as Valid Invoice & E-Way Bill Established Ownership

Ram Enterprises Vs State of Up And 2 Others (Allahabad High Court) The Allahabad High Court examined a writ petition challenging a penalty order dated November 6, 2024 passed under Section 129(1)(b) of the CGST Act read with the IGST Act. The petitioner contended that the authorities imposed penalty despite the presence of valid invoice and e-way bill accompanying the consignment of areca nuts. It was noted that the authorities did not dispute the genuineness of the invoice, e-way bill, or the transaction involving purchase and supply of goods. The petitioner relied on Circular No. 76/50/2018-...