Patna High Court Quashes GST Penalty from Pre-GST Era

Pawan Kumar Upmanyu Vs Union of India (Patna High Court)

Patna, [Current Date]: The Patna High Court has allowed a petition filed by Pawan Kumar Upmanyu, quashing an order dated November 17, 2023, issued by the Assistant Commissioner C.G.S.T & Central Excise, Vaishali Division, Hajipur. The impugned order had confirmed a service tax penalty of ₹6,33,879/- under Section 78 of the CGST Act, read with Section 174, along with additional penalties of ₹10,000/- each under Section 77(1)(C), Section 77(1)(a), and Section 77(2) of the CGST Act.

The petitioner challenged the p

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