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LD GOYAL STEELS PVT LTD vs. STATE OF UP AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF

Pet. Counsel

Shubham Agrawal

Res. Counsel

C.s.c.

Petitioner / Applicant	LD GOYAL STEELS PVT LTD
Respondent	STATE OF UP AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Apr 23, 2024
Order No.	Writ Tax No. - 639 of 2024
Citation	2024(4) TAXREPLY 9487
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ORDER
ORDER HON'BLE SHEKHAR B. SARAF,J. 1. Heard Sri Shubham Agrawal, learned counsel appearing on behalf of the petitioner and Sri Ravi Shankar Pandey, learned Additional Standing Counsel for the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner is aggrieved by the order imposing penalty dated October 28, 2022 and the order in Appeal dated March 5, 2024. 3. Counsel appearing on behalf of the petitioner submits that the e-invoice and the e-way bill were accompanying the vehicle carrying the goods. He further submits that goods were in order and matched the invoices and e-way bill and the only defect was that the e-way bill had expired one hour fifteen minutes prior to interception. Counsel has submitted that the explanation for the delay given by the petitioner was that the vehicle has broken down due to the same there had been delay in transportation. Counsel has submitted that this ground had not been taken into ....