Gurunanak Arecanut Traders Vs Commercial Tax And Another
Date: March 4, 2025
Subject Matter
Absence of an e-way bill could trigger a presumption of tax evasion. Subsequent production of the e-way bill does not absolve the taxpayer of liability.
Summary
The case involves a writ petition challenging an order passed by the Commercial Tax Officer under the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner, a registered dealer, transported 400 bags of Arecanut without an e-way bill, which w…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Ms. Pooja Talwar, learned counsel for the petitioner and Sri Arvind Kumar Mishra, learned Standing Counsel for State. 2. Through this writ petition, a challenge has been made to order dated 16.06.2022 passed by Commercial Tax Officer, Sector-3 (Mobile Squad), Etah exercising power under Section 129(1) of the State Goods and Service T…