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PREMIUM TRADERS vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SURYA PRAKASH KESARWANI
JAYANT BANERJI
Pet. Counsel
Praveen Kumar
Res. Counsel
---

Petitioner / Applicant

PREMIUM TRADERS
Respondent STATE OF U.P. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 20, 2022
Order No.

Writ Tax No. - 582 of 2022

Citation

2022(4) TAXREPLY 5663
Original Order
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ORDER

Heard Sri Praveen Kumar, learned counsel for the petitioner and Sri B.P. Singh Kachhawah, learned standing counsel for the respondents. The petitioner is a trader of iron and steel. According to the petitioner he sold 10090 Kg TMT Bar valued at ₹ 4,16,717/- to M/s. Umar Enterprises, Ghaziabad, through invoice No.747, dated 04.03.2022. It is the case of the petitioner that he and the buyer both are registered dealers. The aforesaid goods were not accompanied with e-Way Bill during transportation. Consequently, it was intercepted and an interception memo in FORM GST MOV 02 dated 04.03.2022 was issued. The detention order under Section 129(1) of the CGST/UPGST Act, 2017, dated 5.03.2022 was issued in the name of the driver in FORM GST MOV 06. The goods were detained on three grounds, firstly, it was not accompanied with e-Way Bill, secondly, under valuation and thirdly, GSTIN number is not mentioned on the invoice and, therefore, invoice is bogus. In the detention ....

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