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VISHNU SINGH vs. STATE OF UP AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL

Pet. Counsel

Rishi Raj Kapoor

Res. Counsel

C.s.c.

Petitioner / Applicant	VISHNU SINGH
Respondent	STATE OF UP AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Feb 20, 2025
Order No.	Writ Tax No. - 599 of 2024
Citation	2025(2) TAXREPLY 12487
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ORDER
ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Shri Rishi Raj Kapoor, learned counsel for the petitioner and learned ACSC for the State - respondents. 2. The instant writ petition has been filed against the impugned order dated 20.03.2024 passed by the respondent no. 2 as well as the impugned order dated 04.09.2023 passed by the respondent no. 3 under section 129(3) of the GST Act. 3. Learned counsel for the petitioner submits that the petitioner is a Proprietorship firm engaged in the business of execution of civil work contracts. On 29.08.2023, pursuant to the work order, the petitioner purchased 24.948 kgs. of durapave bitumen from M/s Indian Oil Corporation, Mathura, but due to technical mistake, at the time of generating the e-way bill, instead of tax invoice number, SAP Doc. No. 770455482 has wrongly been mentioned due to human error. On 30.08.2023, the vehicle along with goods transporting from Mathura to Mirzapur, was intercepted and seized at Anant Ram Toll P....