M/S Ganga Enterprises v. Assistant Commissioenr State Tax Mobile Squad Unit III Gorakhpur and 2 Others
Case brief
What is this about?
M/s Ganga Enterprises v. Assistant Commissioner State Tax, Mobile Squad Unit III, Gorakhpur; WRIT TAX No. 402 of 2025; Allahabad High Court, Division Bench (Arun Bhansali, CJ; Kshitij Shailendra, J.); decided 13.02.2025; Neutral Citation 2025:AHC:20635-DB; penalty under Section 129(1)(b) GST Act, 2017 dated 16.01.2025; release of goods under Rule 140 U.P. GST Rules, 2017; alternate remedy of appeal under Section 107 GST Act; writ petition dismissed; direction to Assessing Authority to decide Rule 140 application preferably within three days.
What did the court decide?
Petition dismissed with liberty left open to the petitioner to move an application under Rule 140 of the Rules; any such application to be dealt with by the Assessing Authority with utmost expedition, preferably within three days. ¶¶10