Ridhi Sidhi Granite And Tiles Vs State of UP
Date: February 29, 2024
Subject Matter
No penalty for mere technical errors in e-way bill address and where there is no intent of tax evasion
Summary
The case revolves around a writ petition filed under Article 226 challenging an order from the State Goods and Services Tax authorities, wherein the imposition of tax was solely based on a technical error in the E-Way Bill address. The court ruled in…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Rishi Raj Kapoor, learned counsel for the petitioner and the learned Additional Chief Standing Counsel appearing on behalf of the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner is aggrieved by the order dated September 23, 2023 passed by the Additional Commissioner, Grade-…