Allahabad HC on Section 129(1)(b) Penalty Imposition vs. CBIC Clarification

Madhav Trader Vs State of U.P. and Another (Allahabad High Court) Section 129(1)(b) penalty imposition contrary to CBIC clarification prescribing Section 129(1)(a) penalty warrants reconsideration In Madhav Trader vs. State of U.P. & Another, the Allahabad High Court addressed the imposition of penalty under Section 129(1)(b) of the CGST Act, 2017. The petitioner challenged a penalty order dated September 21, 2024, issued in Form GST MOV-09. The petitioner argued that the penalty should have been levied under Section 129(1)(a), as clarified by the CBIC in a circular dated December 31, 2018...