Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

The contention of the learned counsel for the petitioner is that the petitioner has already deposited the required tax and therefore he is not required to pay further penalty of Rs.2,30,000/- as owner of the vehicle and Section 129(1)(b) of the "U.P. GST Act" does not come into play in the matter. Stay granted and order passed to release the vehicle.

Shanti Prime Publication Pvt. Ltd.
Section 129 of CGST Act, 2017 — Goods in Transit with vehicle — In the instant case, contention of the petitioner is that the petitioner has already deposited the required tax of 64,400/- with penalty of a like amount which is evident from the payment receipt filed at page 36 of the writ petition and therefore he is not required to pay further penalty of 2,30,000/- as owner of the vehicle and Section 129 does not come into play in the matter.Held that— The matter requires consideration.— Prism Johnson Ltd. & Anr. Vs. State of U.P. & 2 Ors. [2019] 8 TAXLOK.COM 016 (Allahabad)