GST Appeal Dismissed as goods were transported without an e-way bill

Birds RO System Private Limited Vs State of U.P. & 3 Others (Allahabad High Court) The Allahabad High Court considered a writ petition filed challenging the order dated 29 March 2023 issued by the Additional Commissioner, Grade-II (Appeals), State Tax, Sonbhadra. The petitioner, a registered company engaged in wholesale and retail trading of water purifiers and related systems, contended that it had issued several tax invoices to a purchasing dealer, including one dated 15 December 2021. Since the value of goods in three invoices exceeded ₹50,000, the petitioner claimed it instructed the...