GST: Tax Evasion Intention Essential for Section 129 Penalty

Sanjay Sales Agency Vs State of U.P. and Another (Allahabad High Court) Introduction: The case of Sanjay Sales Agency vs State of U.P. revolves around a penalty imposed under Section 129(1)(b) of the Goods and Services Tax Act, 2017. The petitioner contests the penalty, asserting ownership of goods in transit and lack of intention to evade tax. Detailed Analysis: The petitioner challenges a penalty order dated 08.09.2023, wherein a substantial penalty of Rs.37,59,792/- was levied under Section 129(1)(b) of the GST Act. The dispute arises from the Assistant Commissioner’s refusal to recog...