THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Ram Krishna Gupta V/s State of U.P. Writ Tax No. 728 of 2023, decided on 9-7-2024
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Exide Industries Ltd. V/s Additional Commissioner Grade-II (Appeal)-1
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Kumar Cargo Solution V/s State of U.P., decided on 1-8-2024
The Hon’ble Supreme Court in ASP Traders held that despite payment of tax and penalty under Section 129(1), the proper officer is obligated to pass a reasoned order under Section 129(3) to enable statutory appeals, and the deeming fiction under Section 129(5) does not absolve this duty where objections have been filed and payment made under protest.
The Tax Payer made the payment and the authorities released the goods but refused to pass a final, reasoned adjudication order, contending that upon payment, the proceedings were “deemed to be concluded” under Section 129(5) of the Act.
Tata Power has received a penalty of Rs 2,40,000 from Uttar Pradesh’s Deputy Commissioner of State Tax. The penalty comes regarding a matter of transportation of goods by the company, with some discrepancies in the accompanying documents.
The Hon’ble Gujarat High Court in the case of Marcowagon Retail (P.) Ltd. held that no penalty under Section 129(1)(a) of the CGST Act, can be imposed where no tax is payable on zero-rated supplies; modified the penalty to INR 25,000.
The Hon’ble Allahabad High Court in T.K. Printers held that tax and penalty under Section 129 of the CGST/UPGST Act cannot be imposed in absence of intent to evade tax, where e-way bill was generated before detention and the goods were part of a stock transfer, not meant for sale.
The Hon’ble Allahabad High Court in M/s T.K. Printers held that tax and penalty under Section 129 of the CGST Act cannot be imposed in absence of intent to evade tax, where e-way bill was generated before passing of the detention order and the goods were part of a stock transfer which were clearly not meant for sale.
The Hon’ble Allahabad High Court in M/s. Lalitpur Power Generation Company Ltd. dismissed the writ petition and upheld the penalty imposed under Section 129 of the UPGST Act for want of valid e-way bill. The implementation of the 14th Amendment to tthe UPGST Rules, w.e.f. April 01, 2018, carrying a valid e-way bill during goods transit is mandatory.
