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Case Name : Gobind Tobacco Manufacturing Co. And Another Vs State of U.P. And 2 Others (Allahabad High Court)
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Gobind Tobacco Manufacturing Co. And Another Vs State of U.P. And 2 Others (Allahabad High Court) Allahabad HC quashes penalty under section 129 of GST Act with heavy costs upon the Revenue for abuse of their powers -Allahabad High Court has quashed a penalty imposed under Section 129 of the GST Act and ordered the release of seized goods and a vehicle. The court found the detention and seizure of goods on hyper-technical grounds and assumptions to be arbitrary and illegal, with no intention to evade tax. The court cited a case where a similar penalty was imposed but later quashed, emphasizing...
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