Western Carrier India Ltd Vs State of U.P
Date: September 14, 2023
Subject Matter
When goods in transit are accompanied by necessary documents such as an E-Way bill and invoice, they should be released u/s 129(1)(a)
Summary
In this case, the Allahabad High Court held that when goods in transit are accompanied by necessary documents such as an E-Way bill and invoice, they should be released by the Revenue Department under Section 129(1)(a) of the CGST Act. The court also…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT Heard learned counsel for the petitioner, learned Standing Counsel representing State and Sri Gopal Verma learned counsel appearing for respondent nos. 4 & 5. The petitioner is aggrieved by an order dated 14.08.2023 contained in annexure no.10 to the writ petition whereby the liability has been fixed upon it to pay penalty in terms…