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 petitioner to evade tax. Facts- The petitioner – firm is engaged in the business of trading cigarette, pan-masala & food spices. In its normal course of business, the petitioner received an order of supply from one Vaishya Distributors, Nashik (Maharashtra). In pursuance thereof...