Jaitron Communication Pvt. Ltd. Vs State Of U.P
Date: September 24, 2020
Subject Matter
E-way bill available with the vehicle at the time of detention did not contain the correct description. Authorities to decide the case on merits.
Summary
The petitioner has urged that e-way bill available with the vehicle at the time of detention did not contain the correct description of the transaction for which the machine itself was being transported. As per the assessee the movement of machine wa…
This petition has been filed under Article 226 of the Constitution of India directly against the order passed by the Proper Authority and first appellate authority, while exercising jurisdiction under Section 129 of the Central Goods and Services Tax Act, 2017 , since the G.S.T. Tribunal has not been constituted so far by the Central Government for the State of Uttar Pradesh. It is urged tha…