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of <h1>Allahabad High Court Overturns Penalty, Stresses Procedural Fairness in GST Detention Case u/s 129(1)(b) of UP GST Act.</h1> The Allahabad High Court addressed a case involving the detention of goods and penalties under the Uttar Pradesh Goods and Services Tax Act, 2012. The case involved a registered trader whose goods were detained despite having proper documentation, due to doubts about the consignee's genuineness. The Court examined the legality of the detention and the imposition of penalties under Section 129(1)(b), highlighting procedural fairness and taxpayer rights. The Court set aside the penalty order, remitting the case for reconsideration under Section 129(1)(a). This decision emphasizes the importance of procedural compliance and proper documentation in GST matters.
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