Kamla Machines Vs State of UP And 2 Others (Allahabad High Court)
The writ petition before the Allahabad High Court challenged two orders: the order dated 30.08.2025 passed by respondent no. 3 and the earlier order dated 22.08.2025 passed by respondent no. 2. The petitioner, registered under Haryana GST, stated that on 29.07.2025 it made an inward supply of machinery parts from Honesty Machine Tools, Mumbai. Although the goods were purchased by the petitioner, they were to be shipped directly to Ojas Enterprises, Muzaffarnagar, under a bill-to-ship arrangement. The goods were transported in vehicle RJ 01 GB 8262, and all relevant documents—including the tax invoice and e-way bill—were generated before the movement of goods. The e-way bill was valid until 07.08.2025. A goods receipt (GR) was also prepared.
The petitioner explained that during the journey the truck driver fell ill and could not complete the transportation within the validity period of the e-way bill. After recovering, the driver resumed the journey from Mumbai toward Muzaffarnagar. The vehicle was intercepted at Kharkoda Pass in Meerut by the Mobile Squad. Upon interception, all documents were produced, and no discrepancy was found between the tax invoice and the goods during physical verification. MOV-01 was issued on 08.08.2025, confirming movement from Mumbai to Muzaffarnagar.
