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GSV PRODUCTS vs. ADDITIONAL COMMISSIONER GRADE-2 AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

AJAY BHANOT
Pet. Counsel
Aditya Pandey
Res. Counsel
C.s.c.

Petitioner / Applicant

GSV PRODUCTS

Respondent ADDITIONAL COMMISSIONER GRADE-2 AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Nov 12, 2024
Order No.

Writ Tax No. - 1938 of 2024

Citation

2024(11) TAXREPLY 11671

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ORDER

ORDER HON'BLE AJAY BHANOT, J. Heard Shri Aditya Pandey, learned counsel for the petitioner and Sri Ravi Shankar Pandey, learned Additional Chief Standing Counsel for the State respondents. The impugned order arises out of proceedings which were instituted after interception of the vehicle carrying the offending goods. The revenue authorities finding that the E-Way Bill was not properly filled asked the assessee to show cause. Upon inspection of the goods no discrepancy of physically able goods with the goods disclosed in the E-Way Bill. The assessee on show cause resisted the proceedings. According to the assessee there was no intent to evade the tax. The goods in the vehicle were fully reconciled with details stated in the E-Way bill. Non filling of the part of E-Way Bill would not trigger the proceedings under Section 129 of the GST Act. The adjudicating authority as well as the appellate authority negatived the submissions made on behalf of the assesse....

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