Allahabad High Court
Shree Maa Trading Company And 2 Others vs State Of U.P. And 2 Others on 17 December, 2024
Author: Vipin Chandra Dixit
Bench: Vipin Chandra Dixit
HIGH COURT OF JUDICATURE AT ALLAHABAD ?Neutral Citation No. - 2024:AHC:197728-DB Court No. - 40 Case :- WRIT TAX No. - 2304 of 2024 Petitioner :- Shree Maa Trading Company And 2 Others Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Arjit Gupta,Naveen Chandra Gupta 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 petitioners 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 December 2, 2024 passed by the respondent No.3/Assistant Commissioner, State Tax, Mobile Squad-6, Ghaziabad.
3. In the present case, the factual matrix indicates that the petitioners have produced the documents before the respondent authorities prior to passing of the penalty order.
4. In light of the same, it is clear that the ownership of the petitioners was not in doubt, and accordingly, 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 liable to be quashed.
5. Accordingly, the order impugned dated December 2, 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.)