Penalty u/s 129(3) of CGST Act unsustainable as no intention to evade payment of tax

Balaji Traders And Another Vs State of U.P. (Allahabad High Court)

Allahabad High Court held that for imposition of penalty under section 129(3) of the Central Goods and Services Tax Act, 2017 [CGST Act] intention to evade payment of tax is a pre-requisite. No penalty u/s 129(3) as there was no intent on part of petiti

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