Shahil Traders Vs State of U.P
Date: May 24, 2023
Subject Matter
In face of the tax invoice and the E-way bill produced by the petitioner, the goods cannot be treated as not traceable to a registered dealer
Summary
The case involves a petition filed to quash an order and recovery notice demanding a penalty under Section 129(1)(b) of the UPGST Act, 2012. The petitioner claims to be a registered trader in iron and has dispatched goods to a company in Ludhiana. Th…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Aditya Pandey learned counsel for the petitioner and Sri Ankur Agarwal learned counsel for the revenue. 2. Present petition has been filed to quash the order MOV-09 and the recovery notice GST DRC-07, both dated 16.1.2023 demanding Rs. 6,17,087/- by way of penalty under Section 129(1)(b) of the UPGST Act, 2012 (hereinafter referr…