2024 (10) TMI 1316 - HC - GST

Levy of penalty order passed in form GST MOV- 09 dated 21.08.2024 - Submissions have been made that penalty has been imposed u/s 129(1)(b) of the Act whereas in terms of the clarification dated 31.12.2018 issued by the Central Board of Taxes and Customs GST Policy Wing, the penalty in the present case could have been levied under Section 129(1)(a) of the Act to which, the petitioner is not disputing - HELD THAT - The respondents does not dispute the fact that the issue as raised is covered by the clarification dated 31.12.2018 as well as the judgment in the case of M/S MARGO BRUSH INDIA AND OTHERS VERSUS STATE OF U.P. AND ANOTHER 2023 (1) TMI 1237 - ALLAHABAD HIGH COURT . The impugned demand of penalty order dated 21.08.2024, Annexure-1, passed by respondent No. 2 is set aside. The writ petition is allowed. The matter is remanded back to the competent authority to pass a fresh order in terms of the observations made hereinbefore within a period of two weeks from the date of receipt of copy of this order - Petition allowed by way of remand.

Summary

The writ petition challenges a penalty order passed under CGST/IGST Act. Petitioner disputes penalty imposition under Section 129(1)(b) instead of (a). Court sets aside penalty order and remands for fresh decision within two weeks. (Case citation: TMI)