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AXRECYCLE PRIVATE LIMITED vs. ASSISTANT COMMISSIONER MOBILE AQUAD AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF
Pet. Counsel
Pooja Talwar
Res. Counsel
C.s.c.

Petitioner / Applicant

AXRECYCLE PRIVATE LIMITED

Respondent ASSISTANT COMMISSIONER MOBILE AQUAD AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date May 7, 2024
Order No.

Writ Tax No. - 712 of 2024

Citation

2024(5) TAXREPLY 9608

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ORDER

ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard Ms. Pooja Talwar, learned counsel for the petitioner and Sri Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the State respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by an order dated December 22, 2021 passed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act") levying penalty upon the petitioner and the subsequent appellate order dated January 20, 2022 dismissing the appeal filed by the petitioner. 3. Upon perusal of the record, it appears that the only controversy involved in the present petition is with regard to non filling up of Part 'B' of the e-Way Bill. The undisputed facts are that firstly the invoice in fact had the details of the truck that was carrying the goods; secondly, the goods were not in variance with the invoice; and thirdly, the....

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