Case Law Details
Case Name : M/s. Ganga Industries Vs Union of India (Allahabad High Court)
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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M/s. Ganga Industries Vs Union Of India (Allahabad High Court)
The goods and the vehicle of the petitioner have been seized as the date of the tax invoice mentioned in the E-WAY bill was different from the date mentioned on the tax invoice.
The submission is that the seizure is on a hyper technical basis and that this Court in M/s Ramdev Trading Company and another Vs. State of U.P. and 3 others (2017 UPTC-1200) has held that where the breach is purely technical and there is no allegation of intention to evade tax, it would not be a valid ground for the seizure of the goods.
This apart, the go...
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