Allahabad High Court
Krishna Machinery Through Its Power Of ... vs State Of U.P. And Another on 17 December, 2024
Author: Vipin Chandra Dixit
Bench: Vipin Chandra Dixit
HIGH COURT OF JUDICATURE AT ALLAHABAD ?Neutral Citation No. - 2024:AHC:197730-DB Court No. - 40 Case :- WRIT TAX No. - 2213 of 2024 Petitioner :- Krishna Machinery Through Its Power Of Attorney Respondent :- State of U.P. and Another Counsel for Petitioner :- Ashish Kumar,Nitin Kumar Kesarwani Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J.
Hon'ble Vipin Chandra Dixit,J.
1. Heard learned counsel appearing on behalf of the petitioner and the learned Standing Counsel appearing on behalf of the State respondents.
2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated November 8, 2024 passed by the Assistant Commissioner Excise, Sector-4, Mobile Squad-2, Mathura.
3. It is clear from the documents that were being carried with the vehicle that the petitioner was the cosigner.
4. In light of the same, it is clear that the penalty order passed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act") that took into consideration Section 129(1)(b) of the Act is without jurisdiction and is liable to be quashed.
5. Accordingly, the order impugned dated November 8, 2024 passed under Section 129(3) of the Act is quashed and set aside with a direction upon the respondent authorities to pass a de novo order after granting an opportunity of hearing to the petitioner and taking into consideration Section 129(1)(a) and not Section 129(1)(b) of the Act.
6. With the above direction, the writ petition is disposed of.
Order Date :- 17.12.2024 Kuldeep (Vipin Chandra Dixit, J.) (Shekhar B. Saraf, J.)