Raman Metal Works Vs Additional Commissioner And Another (Allahabad High
Allahabad High Court has dismissed a writ petition filed by M/s Raman Metal Works, upholding an order by the Additional Commissioner, Grade-2 (Appeal), Commercial Tax, Aligarh, which had imposed a penalty under Section 129(1) of the Central Goods and Services Tax (CGST) Act, 2017. The case centered on the validity of an e-way bill and tax invoice issued by a supplier whose GST registration had been cancelled prior to the transaction.
Raman Metal Works, a registered partnership firm engaged in the business of lead ingots, procures goods from wholesalers for transport to its premises. The dispute arose on December 2, 2020, when a vehicle transporting lead ingots for the petitioner, bearing registration number HP-72B-7167, was intercepted by the Assistant Commissioner (Mobile Squad), Commercial Tax, Etah.
Upon physical verification, authorities discovered that while the consignment was accompanied by a tax invoice dated December 1, 2020, and an e-way bill generated on the same date, the registration of the supplier firm, M/s Agrawal Metal, had been cancelled by the Tax Authorities on November 7, 2020. This discrepancy led to the issuance of a show cause notice and a subsequent detention order under Section 129(1) of the CGST Act, 2017, followed by the imposition of a penalty.
