Riadi Steels LLP Vs State of U.P
Date: February 20, 2024
Subject Matter
Penalty for E-way Bill expiry quashed as there was no intention to evade tax
Summary
The petitioner filed a writ petition under Article 226 of the Constitution of India challenging the imposition of penalty for the expiry of an e-way bill accompanying goods. The petitioner argued that the e-way bill had expired due to the delay cause…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Aloke Kumar, learned counsel appearing on behalf of the petitioner, Sri Gaurav Mahajan, learned counsel appearing on behalf of the GST council and Sri Ravi Shankar Pandey, learned Additional Standing Counsel for the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner is aggriev…