2025 (7) TMI 786

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....RDER 1. Heard learned counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioners have made the following prayers:- "A. Issue a Writ, Order or Direction in the nature of Certiorari quashing order dated 30.05.2025 passed by Respondent No.2 Assistant Commissioner Commercial Tax Mobile Unit - 11 Kanp....

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....t has examined this issue and also examined the relevant circular that has been issued by the department with regard to penalty to be imposed under Section 129(1)(a) and 129(1)(b) of the CGST Act. 5. Following the ratio laid down in M/s Halder Enterprises (supra), we find that since the invoice was presented in the present case, the authority concerned has erred in law by imposing penalty under....