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RIMJHIM ISPAT LIMITED vs. STATE OF UP AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF
MANJIVE SHUKLA

Pet. Counsel

Ritvik Upadhya

Res. Counsel

C.s.c.

Petitioner / Applicant	RIMJHIM ISPAT LIMITED
Respondent	STATE OF UP AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Sep 12, 2024
Order No.	Writ Tax No. - 1479 of 2024
Citation	2024(9) TAXREPLY 10923
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Section 129

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ORDER
ORDER 1. This is a petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the impugned order dated 05.09.2024 passed by respondent no. 3 under Section 20 of the Integrated Goods and Services Act, 2017 read with Section 129(3) of the CGST Act, 2017 (hereinafter referred to as the 'Act'). 2. Shri V.K. Upadhya, learned Senior Counsel appearing on behalf of the petitioner submits that the order passed under Section 129(3) of the Act does not take into consideration the Circular No. 64/38/2018-GST issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing dated 14.09.2018. 3. In the present factual matrix, all the documents that were accompanying the goods indicated that the value of the goods was Rs. 27,30,000/-. Only in the e-way bill the taxable amount has been incorrectly mentioned and indicates the amounts to be Rs. 2,73,000,00/-odd. It is....