#section 129(3)

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Writ dismissed as GST penalty under Section 129(3) was challenged belatedly without diligence, with liberty to pursue appeal under Section 14 of the Limitation Act.

Case Details Case Title: HDB Financial Services Limited v. State of U.P. and OthersCourt: High Court of Judicature at Allahabad (Chief Justice’s Court)Petition No.: Writ Tax No. 2098 of 2024Date of Judgment: 31 January 2025Neutral Citation: 2025:AHC:14152-DBRelevant Section: Section 129(3), CGST Act, 2017; Section 14, Limitation Act, 1963Category of Dispute: Penalty under detention…

Writ dismissed as GST penalty under Section 129(3) was challenged belatedly without diligence, with liberty to pursue appeal under Section 14 of the Limitation Act.