Allahabad High Court
M/S Sharma Traders vs State Of U.P. And Another on 16 December, 2023
Author: Siddhartha Varma
Bench: Siddhartha Varma
HIGH COURT OF JUDICATURE AT ALLAHABAD ?Neutral Citation No. - 2023:AHC:238708-DB Court No. - 3 Case :- WRIT TAX No. - 1341 of 2023 Petitioner :- M/S Sharma Traders Respondent :- State of U.P. and Another Counsel for Petitioner :- Rishi Raj Kapoor Counsel for Respondent :- C.S.C Hon'ble Siddhartha Varma,J.
Hon'ble Shekhar B. Saraf,J.
1. Heard learned counsel for the petitioner and the learned Standing Counsel for the State.
2. Present petition under Article 226 of the Constitution of India has been filed by the petitioner being aggrieved by the order dated November 05, 2023 whereby penalty has been imposed under Section 129 (1)(b) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the "Act").
3. Learned counsel for the petitioner submits that though initially notices was issued under Section 129(1)(a) of the Act, however, the adjudication travelled beyond the said notice and the penalty was imposed under Section 129(1)(b) of the Act.
4. Learned Standing Counsel fairly submits that the adjudication has travelled beyond the show cause notice.
5. In light of the above, impugned order dated November 05, 2023 is quashed and hereby set aside with a direction upon the authorities to once again pass order under Section 129(1)(a) of the Act within a period of two weeks from date after affording opportunity of hearing to the petitioner.
6. The writ petition is, accordingly, disposed of.
Order Date :- 16.12.2023
Kuldeep
(Shekhar B. Saraf,J.) (Siddhartha Varma, J.)