BL Agro Oils Ltd. Vs State of U.P.
Date: January 30, 2023
Subject Matter
Responsibility of the seizing authority to provide evidence of e-way bill reuse
Summary
The case involves a petitioner challenging the imposition of tax and penalty by the taxing authority for alleged misuse of e-way bills. The petitioner claims that there is no evidence presented by the seizing authority to prove the reuse of the e-way…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 2. Petitioner has approached this Court challenging the order dated 31.10.2017 passed by Assistant Commissioner, Commercial Tax, Mobile Squad, Unit-1, Lucknow whereby tax and penalty has been imposed upon the petitioner and order dated 23.08.2019 passed by…