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PUNEET SHARRAF vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF

Pet. Counsel

Shubham Agrawal

Res. Counsel

C.s.c.

Petitioner / Applicant	PUNEET SHARRAF
Respondent	STATE OF U.P. AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	May 30, 2024
Order No.	Writ Tax No. - 455 of 2022
Citation	2024(5) TAXREPLY 9798
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ORDER
ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard Mr. Shubham Agrawal, learned counsel for the petitioner and Sri Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the State respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by an order dated December 26, 2020 passed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act") levying penalty upon the petitioner and the subsequent appellate order dated November 29, 2021 dismissing the appeal filed by the petitioner. 3. Upon perusal of the record, it appears that the only controversy involved in the present petition is with regard to non filling up of Part 'B' of the e-Way Bill. The undisputed facts are that firstly the bilty in fact had the details of the truck that was carrying the goods; secondly, the goods were not in variance with the invoice; and thirdly, t....