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Case Name : Delhivery Limited Vs State of U.P (Allahabad High Court)
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Delhivery Limited Vs State of U.P (Allahabad High Court) Introduction: The Allahabad High Court, in the case of Delhivery Limited Vs State of U.P, examined the rights of a consigner or consignee to challenge an order issued against the driver of a vehicle under the GST Act. The decision provides clarity on ownership disputes under the GST Act and the right of consigners and consignees to challenge confiscation orders. Analysis: The petitioner, Delhivery Limited, challenged an order under Section 129(3) of the GST Act, claiming that the goods in question belonged to them. The order was origin...
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