^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

PRAHLAD RAI VIJAY KUMAR vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF

Pet. Counsel

Vishwjit

Res. Counsel

C.s.c

Petitioner / Applicant	PRAHLAD RAI VIJAY KUMAR
Respondent	STATE OF U.P. AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	May 16, 2024
Order No.	Writ Tax No. - 587 of 2022
Citation	2024(5) TAXREPLY 9669
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard Sri Vishwjit. 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 tax and penalty dated February 27, 2020 and the order passed in Appeal dated November 27, 2020. 3. Counsel appearing on behalf of the petitioner submits that the tax 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 nine hours and thirty 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....