Elica Sales And 2 Others Vs State of U.P. And 3 Others (Allahabad High Court)
In the case of Elica Sales and others vs. State of U.P., the Allahabad High Court dismissed the petition challenging a GST demand of ₹37.01 lakh under Section 129(3) of the UPGST Act. The petitioners, registered dealers, faced a seizure order for goods valued at ₹31.52 lakh, which were found to be missing essential documents like tax invoices and e-way bills during a physical verification on June 10, 2022. Despite the petitioners’ appeal against the seizure order, the appellate authority upheld the demand, citing the absence of requisite documents. The High Court confirmed that the petitioners had failed to provide any supporting documentation or argument to contest the demand. Consequently, the Court found no grounds to interfere with the lower court’s decision and dismissed the writ petition, reinforcing the requirement for proper documentation under GST regulations.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
Heard Shri Naveen Chandra Gupta, learned counsel for the petitioners and learned Standing Counsel for the State – respondents.
The instant writ petition has been filed challenging the impugned order dated 26.07.2022 passed by the respondent no. 3 in Appeal No. 0192/2022 of 2022-23 under section 129(3) of the UPGST Act; whereby, the appeal of the petitioners has been rejected.
