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MONTAGE ENTERPRISES PVT. LTD. vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

JAYANT BANERJI
Pet. Counsel
Shubham Agrawal
Res. Counsel
C.s.c.

Petitioner / Applicant

MONTAGE ENTERPRISES PVT. LTD.
Respondent STATE OF U.P. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Nov 26, 2021
Order No.

Writ Tax No. - 973 of 2021

Citation

2021(11) TAXREPLY 4871
Original Order
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ORDER

Heard Shri Shubham Agrawal, learned counsel for the petitioner and Shri Jagdish Mishra, learned Standing Counsel for the respondents. The contention of the learned counsel for the petitioner is that good were being transported in a truck to Hazrat Nizamuddin Junction in Delhi for their onwards transportation by rail to Nipani in Kartanaka State. However, the vehicle was intercepted and seizure order was passed. The contention is that invoice and bilty were produced by the driver, however, in the e-way bill, due to a bonafide clerical inadvertence, the vehicle number was not mentioned. It is contended that there was no intention to evade tax at all. It has further been stated that in view of non-constitution of the Appellate Tribunal under the provisions of Section 109 of the U.P. Goods and Services Tax Act, 2017, the second appeal provided for under the provisions of Section 112 of the Act cannot be filed and so this writ petition has been preferred. Shri Mishra, learned Sta....

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