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    <title>2023 (10) TMI 641 - ALLAHABAD HIGH COURT</title>
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    <description>The HC examined a GST penalty order challenging ownership and tax evasion allegations. The court found the revenue&#039;s penalty under Section 129(1)(b) incorrect, noting the petitioner&#039;s documents demonstrated legitimate ownership. The HC set aside the penalty order and directed a fresh proceeding under Section 129(1)(a), allowing the petitioner to contest the order through available legal remedies.</description>
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      <description>The HC examined a GST penalty order challenging ownership and tax evasion allegations. The court found the revenue&#039;s penalty under Section 129(1)(b) incorrect, noting the petitioner&#039;s documents demonstrated legitimate ownership. The HC set aside the penalty order and directed a fresh proceeding under Section 129(1)(a), allowing the petitioner to contest the order through available legal remedies.</description>
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