Case LawWrit Tax No. 6483 of 2025
Siddhi Vinayak Footwear Vs State of Uttar Pradesh
- Court:
- High Court
- Bench:
- Allahabad
- Date:
- November 18, 2025
- Type:
- Writ Petition
- Members:
- SAUMITRA DAYAL SINGH, INDRAJEET SHUKLA
Subject
Penalty Under Section 129(1)(b) Is Not Meant For Cases Where The Owner Is Traceable
Search, Seizure and DetentionE-Way Bill
Summary
The present petition challenges a penalty order issued in Form GST MOV-09 dated October 25, 2025. The penalty was imposed following the interception of goods that were allegedly not accompanied by a valid e-way bill. The High Court allowed the petiti…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Parth Goswami, Advocate holding brief of learned counsel for the petitioner and Sri Arvind Kumar Mishra, 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 Order in MOV-09 dated n…