GST order served on truck driver is not a valid service: HC

Singh Traders Vs Additional Commissioner Grade-2 (Allahabad High Court) The contention, in brief, is that the petitioner is registered dealer having a valid registration. The petitioner alleges that the Respondent No. 2 passed an order dated 15.3.2018 under Section 129 (3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (in short ‘the Act’) against the petitioner on the grounds that the goods were not accompanied by the requisite E-way Bill-01 and proceeded to determine tax and penalty of Rs. 3,03,660/-. Petitioner alleges that, aggrieved against the said order dated 15.3.201...