9911796707
TMI Blog2024 (5) TMI 1399X X X X Extracts X X X X X X X X Extracts X X X X ..... ey - intent to evade tax, present or not - HELD THAT:- One may take reference to the judgment of this Court in M/s Globe Panel Industries India Pvt. Ltd. v. State of U.P. and others [ 2024 (2) TMI 363 - ALLAHABAD HIGH COURT] passed by this Court, wherein this Court had dealt with the similar issue and held ' Indubitably, there is a technical violation that has been committed by the petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of India, wherein the writ petitioner is aggrieved by penalty order dated December 9, 2017 passed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act') and the order in appeal dated May 8, 2019 passed under Section 107 of the Act by the Additional Commissioner Grade-2 (Appeal), State Tax, Kanpur. 3. Learned counsel appearing on b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular case. Furthermore, one may take reference to the judgment of this Court in M/s Globe Panel Industries India Pvt. Ltd. v. State of U.P. and others (Writ Tax No.141 of 2023 dated February 5, 2024) passed by this Court, wherein this Court had dealt with the similar issue and held as follows :- Indubitably, there is a technical violation that has been committed by the petitioner. However, the aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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