Mohini Traders Vs State of U.P. And 2 Others
- Court:
- High Court
- Bench:
- Allahabad
- Date:
- August 27, 2025
- Type:
- Writ Petition
- Members:
- PIYUSH AGRAWAL
Subject
Production of a newly generated e-way bill hours after interception does not negate the presumption of evasion
Summary
The petitioner challenged an order confirming the seizure of goods and imposition of tax and penalty under Section 129(3) of the GST Act. The goods were intercepted on January 10, 2020, at 07:53:57 Hrs. The petitioner's counsel argued that there was…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Shri Vishwajit, learned counsel for the petitioner and Shri Ravi Shankar Pandey, learned ACSC for the State – respondents. 2. Since learned counsel for the parties submit that the issues involved in these writ petitions are similar, therefore, the same are being decided by the common order. With the consent of the parties, Writ Tax N…