State officer cannot levy IGST penalty under section 129
Brief summary of the case Court: Allahabad High CourtNumber: WRIT TAX No. – 1423 of 2026Petitioner: M/s Maruti EnterprisesRespondent: State of U.P. and anotherDate of decision: 14.05.2026Judges: Hon’ble Saumitra Dayal Singh, J. And Hon’ble Swarupama Chaturvedi, J. Download M/s Maruti Enterprises Vs State of U.P. and another
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