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UTTAM ELECTRIC STORE vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL

Pet. Counsel

Suyash Agarwal

Res. Counsel

C.s.c.

Petitioner / Applicant	UTTAM ELECTRIC STORE
Respondent	STATE OF U.P. AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Jul 26, 2024
Order No.	Writ Tax No. - 153 of 2021
Citation	2024(7) TAXREPLY 10325
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ORDER
ORDER HON'BLE PIYUSH AGRAWAL, J. Heard Shri Suyash Agarwal, learned counsel for the petitioner and learned ACSC for the State - respondents. This writ petition has been filed challenging the impugned order dated 30.09.2020 passed by the respondent no. 3 as well as the impugned order dated 21.08.2019 passed by the respondent no. 2. Learned counsel for the petitioner submits that the petitioner is engaged in the business of supply of electricals goods. On 19.08.2019, the petitioner supplied electrical goods to M/s Chandpur Enterprises Limited, Chandpur, Bijnaur, which was consigned to M/s Udit Engineers, Aligarh, to which e-way bill was also generated, but in the e-way bill, the place of delivery was mentioned as "Chandpur (UP)", instead of the consignee of Aligarh, namely, M/s Udit Engineers. He further submits that the said error was human error, which could be ignored. He further submits that there is neither any discrepancies with regard to quality, q....