2023 (12) TMI 234

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....an Kumar, Adv. For the Respondent Through: Mr. Raghwendra Tiwari, Adv. for R- 1&2. Mr. Arun Kumar Shukla, Mr. Naman Shukla & Mr. Yasharth, Advs. for R-3&4. ORDER 1. The petitioner has filed the present petition impugning an order dated 17.12.2020 passed by respondent no. 3 (The Commissioner, GST Department, Sector-148, Noida, Uttar Pradesh) imposing a penalty under Section 129 of the Central....

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....ed above. 4. The petitioner claims that not only was the petitioner mulcted with penalty but was also required to pay GST twice over. The petitioner also referred to a Circular dated 14.09.2018 (CBEC/20/16/03/2017-GST) which recognizes that all cases with errors do not warrant initiation of proceedings under Section 129 of the CGST Act. He also points out that no intention to evade the tax could ....