https://www.taxtmi.com/caselaws?id=774718 Production of the invoice made invocation of Section 129(1)(b) of the CGST Act unsustainable, because that clause applies on the footing that the person in charge is not the owner and the distinction between clauses (a) and (b) must be maintained. The Allahabad HC held that penalty could not be imposed on that basis once the invoice/documents were produced, and set aside the penalty order. The matter was remitted to the authority for a fresh, reasoned decision after granting the petitioners an opportunity of hearing. en-us Wed, 09 Jul 2025 00:00:00 +0530 Sat, 12 Jul 2025 08:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774718 Production of the invoice made invocation of Section 129(1)(b) of the CGST Act unsustainable, because that clause applies on the footing that the person in charge is not the owner and the distinction between clauses (a) and (b) must be maintained. The Allahabad HC held that penalty could not be imposed on that basis once the invoice/documents were produced, and set aside the penalty order. The matter was remitted to the authority for a fresh, reasoned decision after granting the petitioners an opportunity of hearing. Case-Laws GST Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774718