CJ Darcl Logistics Ltd. Vs State of U.P. And 3 Others
Date: September 3, 2025
Subject Matter
Expired E-Way Bill Due to Breakdown Doesn't Prove Tax Evasion. Penalty Quashed
Summary
The petitioner, a registered transportation company, challenged an order passed under Section 129(3) of the CGST Act, which imposed a penalty and confirmed the seizure of two consignments of HR Coils. The seizure occurred because the e-way bills had…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Mr. Punit Arun holding brief of Mr. Aloke Kumar for the petitioner and Mr. R.S. Pandey, learned ACSC for the State -respondents. 2. By means of present petition, the petitioner is assailing the order dated 25.12.2019 passed by respondent no. 3 and the order dated 25.9.2020 passed by respondent no. 4. 3. Learned counsel fo…