U.S Metal Products Vs State Of UP
Date: April 8, 2025
Subject Matter
Minor errors in the E-Way bill number (one or two digits) should not result in proceedings under Section 129 of the CGST Act
Summary
The petitioner, a registered firm involved in manufacturing electrical appliances and automotive components, challenged two orders that resulted in a penalty related to goods transported from Uttarakhand to Rajasthan. The goods were intercepted in Ut…
1. Heard learned counsel for the petitioner and Mr. Ravi Shanker Pandey, learned ACSC for the State -respondents. 2. By means of present writ petition, the petitioner is assailing the order dated 16.4.2022 passed by the Additional Commissioner, Grade -2 (Appeal), Commercial Tax, Muzaffar Nagar and the order dated 19.12.2021 passed by respondent no. 2 in FORM GST MOV -09. 3. Learned counsel for the…