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MONOTECH SYSTEMS LIMITED vs. STATE OF UP AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

AJAY BHANOT

Pet. Counsel

Abhinav Mehrotra

Satya Vrata Mehrotra

Utkarsh Malviya

Res. Counsel

C.s.c.

Petitioner / Applicant	MONOTECH SYSTEMS LIMITED
Respondent	STATE OF UP AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Nov 11, 2024
Order No.	WRIT TAX No. - 1689 of 2024
Citation	2024(11) TAXREPLY 12108
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ORDER
ORDER Heard Sri Abhinav Mehrotra, 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 upon finding that the E-Way Bill was not filled asked the assessee to show cause. After physical inspection of the goods no discrepancy was found. The goods tallied with the description in the E-Way Bill. The assessee on show cause resisted the proceedings by filing a response. According to the assessee there was no intent to evade the tax. The goods in the vehicle were fully reconciled with the E-Way bill. Non filling of the part of E-Way Bill would not ipso facto trigger the proceedings under Section 129 of the GST Act in the facts of this case. The adjudicating authority as well as the appellate authority negatived the submissions made on behal....