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RAM ENTERPRISES vs. STATE OF UP AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF
VIPIN CHANDRA DIXIT
Pet. Counsel
Aditya Pandey
Res. Counsel
C.s.c.

Petitioner / Applicant

RAM ENTERPRISES
Respondent STATE OF UP AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Nov 21, 2024
Order No.

Writ Tax No. - 2016 of 2024

Citation

2024(11) TAXREPLY 11679
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ORDER

ORDER 1. Heard counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the demand of penalty order dated November 6, 2024 passed under Section 129(1)(b) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act') read with Section 20 of the Integrated Goods and Services Tax Act. 3. From a perusal of the documents annexed with the writ petition, it appears that the authorities have not challenged the invoice and/or e-way bill produced by the petitioner nor have they questioned the fact of purchase of the areca nuts from a third party which was then being supplied by the petitioner to the consignee. The petitioner also relies on the Circular No.76/50/2018-GST, dated December 31, 2018 that states that if the invoice or any other specified document is accompanying the consignment of goods, then either the consignor or the consignee shou....

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