P.M. Saleem Vs State of Officer
Date: January 31, 2020
Subject Matter
Unblocking of E-way bill is possible only if the due amounts as envisaged in Rule 138E are remitted and the returns are filed up to date
Summary
Since the petitioners have not paid due tax amounts for the relevant periods and they do not file mandatory returns till day, blocking of E- way bill is made on account of this mandatory provision contained in the Rule 138E(1) and unblocking of E-way…
The case set up in this writ petition is as follows:- Petitioners are contractors having registration as Class-‘C’ and obtained registration from the 1st respondent. The petitioners have successfully completed the works of various departments of the Government. In the work schedule allotted to them for the said works, it was not stated that the amount due under the GST will be reduced…