M/S Ajay Distributers Thru. Proprietor Ajay Kumar Gulyani v. State of U.P. Thru. Prin. Secy. Deptt. State Tax Lko. and Another
Case brief
What is this about?
Allahabad High Court (Lucknow Bench), WRIT TAX No. 426 of 2026, decided March 19, 2026 (Shekhar B. Saraf, J. and Manjive Shukla, J.). GST matters: Section 125 CGST/SGST penalty order dated 26.03.2025 of Rs.50,000/- by Commercial Tax Officer, State Tax Department, Sector-10 Lucknow; show cause notice dated 04.03.2025; penalty exceeding maximum limit under U.P. G.S.T. Act, 2017; return already filed and late fee paid; both show cause notice and penalty order quashed and set aside; petition disposed of. Useful for arguments on Section 125 penalties breaching the statutory maximum where late fee stands paid.
What did the court decide?
The impugned show cause notice dated 04.03.2025 and the impugned penalty order dated 26.03.2025 were quashed and set aside, and the writ petition was disposed of. ¶17