Dismissed
M/S Ganga Enterprises v. Assistant Commissioenr State Tax, Mobile Squad Unit-Iii Gorakhpur and 2 Others
Allahabad HCWTAX/394/2025
Case brief
AI extract
What is this about?
Allahabad High Court (Division Bench: Arun Bhansali, CJ and Kshitij Shailendra, J), WRIT TAX No. 394 of 2025, M/s Ganga Enterprises v. Assistant Commissioner State Tax, Mobile Squad Unit-III, Gorakhpur; Neutral Citation 2025:AHC:19836-DB; decided 11.2.2025. Penalty under Section 129(1)(b) GST Act, 2017; alternative remedy of appeal under Section 107; Rule 140 U.P. GST Rules, 2017 release of goods;
What did the court decide?
Liberty left open to the petitioner to move an application under Rule 140 of the U.P. GST Rules, 2017; the Assessing Authority directed to deal with any such application with utmost expedition, prefer