2024 (4) TMI 1058

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.... HON'BLE SHEKHAR B. SARAF, J. 1. Heard Sri Suyash Agarwal, learned counsel appearing on behalf of petitioner and Sri Rishi Kumar Pandey, learned Additional Chief Standing Counsel appearing for the respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by an ex party order passed by the appellate authority dated Dec....

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....Rules applicable held that for the infractions as contained in Section 122 of the GST Act and specified in Column 'A' of paragraph 35 of the said judgment M/s Metenere Limited (Supra) held that penalty has to be Rs. 10,000/- or the amount of tax evaded whichever is higher, whereas for the infractions specified in Column ''B' of paragraph 35, the penalty that can be imposed is R....

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....ourse under Section 130 of the GST Act and not taking a recourse to Section 74, the order impugned is clearly unsustainable. 14......... 15. On a plain reading of the allegations levelled against the petitioner with regard to the improper accounting of goods, the only stipulation contained in Clauses (ii) and (iv) of sub-section (1) of Section 130 can at best be invoked by the de....

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....nd penalty can be levied by invoking Clause (iv) only when the department establishes that there were a contravention of the Act and Rules coupled with the ''intent to make payment of tax'. There is no such allegation in the show cause notice or any of the orders, I have no hesitation in holding that even the Clause (iv) of sub-section (1) of Section 130 would not be attracted in the p....