Earth Minerals Vs State of U.P. And 2 Others
Date: September 2, 2025
Subject Matter
Penalty on Crane Movement Quashed. Inter-State Movement of 'Goods on Wheels' Exempted From IGST.
Summary
The petitioner, a company engaged in works contracts with registrations in Rajasthan and Bihar (distinct persons under Section 25(4) of the GST Act), challenged the seizure of a Motor Grader (a capital asset/crane on wheels) and the imposition of a p…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. With the consent of parties, the present writ petition is being decided finally without calling for the counter affidavit. 2. Heard Sri Ms. Shraddha Agrawal, learned counsel for the petitioner and Sri R.S. Pandey, learned Additional Chief Standing Counsel for the State-respondents. 3. By means of instant writ petition, the peti…