Vishnu Singh Vs State of UP
Date: February 19, 2025
Subject Matter
No penalty u/s 129 if wrong tax invoice number is entered inadvertently while generating an e-way bill
Summary
The case revolves around a writ petition filed by a proprietorship firm engaged in civil work contracts. The petitioner had purchased bitumen from Indian Oil Corporation and inadvertently entered the wrong tax invoice number while generating an e-way…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Shri Rishi Raj Kapoor, learned counsel for the petitioner and learned ACSC for the State – respondents. 2. The instant writ petition has been filed against the impugned order dated 20.03.2024 passed by the respondent no. 2 as well as the impugned order dated 04.09.2023 passed by the respondent no. 3 under section 129(3) of the GST Ac…