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SAUMITRA DAYAL SINGH, PRASHANT KUMAR
Singh Traders – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Heard Sri. Aditya Pandey, learned counsel for the petitioners and Sri. Ankur Agarwal, learned Standing Counsel for the State-respondents.
2. The present petition has been filed praying for the following relief:
3. Limited challenge has raised to the demand of penalty at the higher rate being 100 percent of the value of the goods under Section 129(1)(b) of the U.P. G.S.T. Act, 2017 (hereinafter referred to the as, 'the Act') from the petitioners who describe themselves to be the owner of the goods. Therefore, they claim to be entitled to release of the goods against payment of lesser security being twice the amount of the tax under Section 129(1)(a) of the Act.
4. At the outset, learned counsel for the parties have referred to the earlier order passed by this Court in Writ-Tax No. 16 of 2024 (M/s. Green India v. State of U.P. and anoth
The court modified the penalty imposed under the U.P. G.S.T. Act, reducing it from 100% to twice the tax amount, finding the original penalty excessive.
Intention to evade tax is a prerequisite for imposing penalties under GST Act; mere technical issues should not warrant such penalties.
Intention to evade tax must be established for imposing a penalty under GST Act; misclassification of penalty type leads to legal error.
The appellate authority must consider all objections raised by the petitioner regarding the nature of goods to ensure lawful detention and imposition of tax.
Payment under Section 129(1) TNGST Act concludes proceedings per 129(5); petitioner to appeal under Section 107.
The authority must have jurisdiction to impose penalties; lack of proper authority invalidates orders regarding the detention and valuation of goods.
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