Siddhi Vinayak Footwear Vs State of Uttar Pradesh
Date: November 18, 2025
Subject Matter
Penalty Under Section 129(1)(b) Is Not Meant For Cases Where The Owner Is Traceable
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…
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…