No Penalty Without Intent to Evade GST, Vehicle Released: Allahabad HC

Kumar Cargo Solution Vs State of Up And 3 Others (Allahabad High Court) The Allahabad High Court, in Kumar Cargo Solution v. State of Uttar Pradesh and Others, examined the validity of a penalty order imposed under Section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017 read with Section 20 of the Integrated GST Act, 2017. The petitioner sought quashing of the penalty order dated July 20, 2024 (issued in Form MOV-09) and release of the seized vehicle and goods. The petitioner argued that all documents, including the physical invoice, matched the e-invoice, and there was no attempt to...