Allahabad HC Grants Interim Relief in GST Penalty Dispute Over Biltee Number

Varun Enterprises Vs Additional Commissioner Grade-2 (Allahabad High Court) The Allahabad High Court is hearing a petition filed by Varun Enterprises challenging a penalty imposed under Sections 127 and 122 of the Goods and Services Tax (GST) Act. The penalty stemmed from a survey that found the company’s tax invoices did not include a “biltee” number, which is a consignment note or transport receipt. The petitioner, Varun Enterprises, argued that the penalty was illegal because the UPGST Rules, specifically Rule 46, do not mandate mentioning a biltee number on tax invoices. ...