M.D. Traders Vs State of Uttar Pradesh And Another
Date: October 7, 2025
Subject Matter
Max penalty when goods are accompained by an invoice but no e-way bill is under section 129(1)(a) and not 129(1)(b)
Summary
The petitioner challenged a penalty order issued in Form GST MOV-09 dated August 26, 2025, and the preceding notice (DRC-01/Form GST MOV-07) concerning the detention of goods. The dispute arose because the goods, while in transit, were not accompanie…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Shri Pranjal Shukla, learned counsel for the petitioner and Shri Ankur Agarwal, learned counsel for the revenue. 2. Present petition has been filed for the following relief: “i) issue a writ or direction or pass an order in the nature of Certiorari quashing the impugned notice in DRC-01/Form GST MOV-07 dated 20.08.2025 and the impugn…