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TMI Blog2024 (2) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... e generated - HELD THAT:- Upon consideration of the arguments made by counsel appearing on behalf the parties and upon perusal of the documents, it is clear that the department has been unable to indicate any intention of the petitioner to evade tax. Petitioner relied upon judgment of this Court in M/S Roli Enterprises Vs. State of U.P. and Others [ 2024 (1) TMI 813 - ALLAHABAD HIGH COURT ] wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e penalty imposed under Section 129(3) of the UPGST Act is unsustainable - petition allowed. - Hon'ble Shekhar B. Saraf, J. For the Petitioner : Shubham Agarwal For the Respondent : CSC JUDGEMENT 1. Heard Ms. Upasana Agarwal, learned counsel holding brief of Sri Shubham Agarwal, learned counsel appearing on behalf of the petitioner and learned counsel appearing on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the consignment nor any discrepancy in the documents. She relied upon judgment of this Court in M/S Roli Enterprises Vs. State of U.P. and Others (Writ Tax No.937 of 2022 decided on January 16, 2024) wherein this Court had considered two judgements of the Allahabad High Court in VSL Alloys (India) Pvt. Ltd v. State of U.P. and another reported in 2018 NTN [Vol.67]-1 and M/s Citykart Retai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Furthermore, judgement relied upon by the petitioner are directly on the point and, accordingly, I see no reason to defer from the same. 7. In the present case also, the defect was of a technical nature only and without any intention to evade tax. Accordingly, the penalty imposed under Section 129(3) of the UPGST Act is unsustainable. 8. In light of the above, the orders dated April 22, 202 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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