Penalties should be Reserved for Cases where Intentional Act to Defraud Tax System is Evident: Allahabad HC [Read Order]
Penalties should be reserved for cases where intentional act to defraud tax system is evident, rules Allahabad HC
By Kalyani B. Nair - On February 2, 2024 12:04 pm - 2 mins read
In a recent decision, the Allahabad High Court observed that penalties should be reserved for cases where intentional act to defraud tax system is evident. Show Cause Notice was issued to the petitioner under Section 129(3) of the UPGST Act, 2017 alleging that the movement of the goods was in contravention to the provisions of…
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