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GST Penalty Quashed: Delivery Mismatch & E-Way Bill Glitch Not Tax Evasion
Case Law Details
- Case Name
- Singhal Enterprises Vs State of U.P. And 3 Others (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Singhal Enterprises Vs State of U.P. And 3 Others (Allahabad High Court)
The petitioner, a proprietorship registered under the GST Act, challenged two orders dated 10.04.2019 and 14.09.2020. The petitioner had purchased MS Bar from a supplier in Chhattisgarh, who issued a tax invoice, e-way bill, and other documents. After the goods entered Uttar Pradesh, the petitioner instructed the driver to deliver them to another buyer, M/s Steel Center, Ghazipur. While unloading, the vehicle was intercepted because a fresh e-way bill for the intra-State delivery was not generated due to...






