GST Proceedings u/s 129(1)(b) is bad when owner of goods comes forward to pay penalty

Khan Enterprises Vs Additional Commissioner And Another (Allahabad High Court) Allahabad High Court held that proceedings under section 129(1)(b) of the Uttar Pradesh Goods and Services Tax Act, 2017 is bad when the owner of the goods comes forward to pay the penalty. Facts- The petitioner was a registered dealer under the GST Act having GSTIN 09DHGPK6236N3ZP. (Cancelled on 20.9.2020). At the time of transaction the petitoner was having the said GSTIN. In the normal course of business the petitioner purchases Supara (Areca Nuts) from a registered dealer situated at Gurgaon. For the said trans...