Hira Lal Arun Kumar Vs State of U.P.
Date: January 30, 2024
Subject Matter
During the period 01.02.2018 to 31.03.2018 the requirement of e-way bill under U.P. GST Act read with Rules framed thereunder was unenforceable
Summary
The Allahabad High Court addressed penalties imposed under the U.P. GST Act for transporting goods without an e-way bill. The petitioner argued that during the mentioned period, the requirement for e-way bills was unenforceable, referencing a precede…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Vishwjit, learned counsel for the petitioner and learned Standing Counsel for the revenue. 2. Challenge has been raised to the order dated April 26, 2019 passed by the respondent no.2, Additional Commissioner Grade-II (Appeal)-I, Commercial Tax, Saharanpur, under Section 107(4) of U.P. GST Act, 2017 and also the order dated March…