Seller cannot be penalised for mentioning the quantity of goods in pieces instead of weight

Last updated: 12 January 2023
Quick Summary
The Allahabad High Court has ruled that a seller cannot be penalised under the CGST Act simply for selling goods, such as batteries, by the piece rather than by weight. The court found that the tax authorities failed to provide sufficient justification for imposing a significant penalty on the seller, who had purchased and sold the goods based on individual units. The High Court directed the refund of the penalty paid by the seller.

Court :
Allahabad High Court

Brief :
The Hon'ble Allahabad High Court in the matter of M/s. Ganpati Battery Traders v. State of U.P. [Writ Tax No. 1138 of 2021 dated December 6, 2022] has held that mere selling of batteries by piece instead by weight does not make the seller liable to be penalised under the Central Goods and Services Tax Act, 2017 ("the CGST Act").

Citation :
Writ Tax No. 1138 of 2021 dated December 6, 2022

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Bimal Jain
Published in GST
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