GST Case, Only Typographical/ Clerical Error In Documents, Initial Burden On Department To Prove Intention To Evade Tax: Allahabad High Court

In a recent development, M/S Indeutsch Industries Private Limited filed a writ petition under Article 226 of the Constitution of India challenging the order dated June 22, 2019, and the order dated June 22, 2018, imposing penalties under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017. Background of the Case: The petitioner, a company engaged in the manufacturing of Artist Brushes and materials, registered under the…