Compensation Directed for Wrongful Tax Deposit by NOIDA Authorities Under Wrong Head Leading to Penalty Under Section 73 of GST Act: Allahabad High Court

Petitioner wrongly penalized due to NOIDA’s mistake in GST tax deposit In a significant judgment, the Allahabad High Court has held that an assessee cannot be penalized for an error committed by a government authority. The Court directed the New Okhla Industrial Development Authority (NOIDA) to compensate the petitioner, Surender Gupta, with a sum of Rs.19,22,778/-, representing the amount of tax and penalty wrongly imposed under Section 73 of the…