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BHAWANI TRADERS vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

PRITINKER DIWAKER
ASHUTOSH SRIVASTAVA
Pet. Counsel
Shubham Agrawal
Res. Counsel
---

Petitioner / Applicant

BHAWANI TRADERS
Respondent STATE OF U.P. & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Jul 24, 2023
Order No.

Writ Tax No. - 854 of 2023

Citation

2023(7) TAXREPLY 7665
Original Order
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ORDER

ORDER Heard Sri Shubham Agarwal, learned counsel for the petitioner, Sri Ankur Agarwal, learned counsel representing the Respondent No.2 and learned Standing Counsel, who has accepted notice on behalf of the State Respondent No.1. The writ petition is aggrieved by the penalty order dated 17.06.2023 passed by the Assistant Commissioner (In-charge) Mathura, Respondent No.2 in Form MOU-09 under Section 129(1) (b) of the Goods and Services Tax Act, 2017 whereby and whereunder penalty of Rs. 48,53,940/- has been levied upon the petitioner by not treating the petitioner to be the owner of goods. Admittedly, the goods were duly accompanied by the tax invoice, e-way bill and bilty issued in the name of the petitioner as the consignor and the goods were in transit through the State of U.P. during its movement from Kolkata to New Delhi and as such, there was no intention to evade tax. It is further contended that the petitioner is the owner of the goods and is ready and willing to dep....

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