Om Prakash Kuldeep Kumar Vs Additional Commissioner Grade-2
Date: October 2, 2023
Subject Matter
No specific provision in the CGST Act that requires assesses to declare the route of transportation/transit of goods
Summary
This is a judgment by the Allahabad High Court in a case involving the disclosure of the route of transportation of goods under the Goods and Services Tax (GST) regime. The court set aside the seizure of goods and held that there is no specific provi…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Mr. Aditya Pandey for the petitioner and Mr. Rishi Kumar, learned Additional Chief Standing Counsel for the respondents. 2. The instant Writ Tax is being entertained by this Court in view of the fact that G.S.T. Tribunal is not functional in the State of Uttar Pradesh pursuant to the Gazette notification of the Central Government bea…