T.K. Printers Vs Additional Commissioner Grade 2
Date: May 20, 2025
Subject Matter
Stock transfer: Cannot detain goods for delayed generation of e-way bill with no tax evasion intent
Summary
The petitioner, an authorized vendor for Bharat Petroleum Corporation Ltd. (BPCL), challenged orders issued under Section 129(3) of the UP GST/CGST Act relating to the detention of goods during transit. The petitioner was transporting 4 MPD machines…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1.Heard Mr. Aditya Pandey, learned counsel for the petitioner and Mr.Ravi Shanker Pandey, learned ACSC for the respondent. 2. By means of present petition, the petitioner is assailing the orders dated 10.7.2023 and 29.1.2021 passed in the proceedings under Section 129 (3) of UP GST /CGST Act, 2017. 3. Learned counsel for the petitioner submit…