Mere Absence of Activity at Principal Place of Business Doesn’t Render Invoices to Assessee Fake: Allahabad High Court

The Allahabad High Court, in a detailed ruling on July 9, 2025, quashed a penalty order issued against S.S. Enterprises by the Assistant Commissioner, Commercial Tax, Mobile Unit, Khatauli, Muzaffarnagar, under Section 129(3) of the UP GST Act, 2017. The Division Bench comprising Justice Shekhar B. Saraf and Justice Praveen Kumar Giri observed serious procedural lapses in the manner the penalty was imposed and ruled in favor of the petitioner.…