Abhishek Sales Vs State Of U.P
Date: February 22, 2024
Subject Matter
Updating the e-waybill to reflect changes in the vehicle number suffices to avoid penalties for discrepancies in the consignment note
Summary
The case of Abhishek Sales vs State of U.P. and 2 Others deals with the imposition of penalties under the Uttar Pradesh Goods and Services Tax Act, 2017 due to a discrepancy in the vehicle number in the consignment note. The petitioner challenged the…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard learned counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated December 29, 2018 passed by the respondent No.3 under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as &ls…