Case LawWrit Tax No. 433 of 2020
Mid Town Associates Vs Additional Commissioner Grade-2 (Appeal)
- Court:
- High Court
- Bench:
- Allahabad
- Date:
- May 8, 2024
- Type:
- Writ Petition
- Members:
- Shekhar B. Saraf
Subject
No Penalty for technical violations in E-Way bill
Search, Seizure and DetentionE-Way BillPenalty
Summary
The case law revolves around a dispute regarding the compliance of the E-Way bill under the CGST/UPGST Act. The petitioner contends that the E-Way bill compliance was achieved in a timely manner, while the respondents argue that the absence of an E-W…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. This is a writ petition under article 226 of the Constitution of India wherein the petitioner has prayed for the issuance of a writ of certiorari quashing the impugned order dated January 4, 2020 passed in appeal by Additional Commissioner Grade-2 (Appeal), Judicial Division 2nd State Tax, Moradabad/respondent No. 1. The said appeal was pr…