Ownership of Goods Established: Petitioner Entitled to Lesser Section 129(1)(a) Penalty

In the case of Ram India Company vs. State of U.P. and Another, the Allahabad High Court addressed a dispute concerning the quantum of penalty levied under Section 129(1)(b) of the U.P. GST Act, 2017. The petitioner challenged the demand of a 100% penalty on the value of goods in GST MOV-09, asserting that as the owner o

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