Error Committed is Technical Nature and without any Intention to Evade Tax: Allahabad HC quashes Penalty u/s 129(3) of UPGST Act [Read Order]

Allahabad HC quashed penalty under Section 129(3) of the UPGST Act as the error committed was technical nature and without any intention to evade tax

By Kalyani B. Nair - On January 23, 2024 3:36 pm - 2 mins read

Tax-demand-on-Undisclosed-Sale-Allahabad-HC-TAXSCANGST - GST Act - UPGST Act - Evade Tax - Allahabad High Court - Allahabad High Court tax penalty news - Unintentional tax evasion consequences - taxscan

The Allahabad High Court quashed penalty under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 ( UPGST Act ) as the error committed was technical nature and without any intention to evade tax. Thew writ petition was filed under Article 226 of the Constitution of India wherein the petitioner is aggrieved…

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