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Case Law Details

Case Name : Om Disposals Vs State of U.P. (Allahabad High Court)
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Om Disposals Vs State of U.P. (Allahabad High Court)

We are, faced with two judgments given by the Coordinate Benches of this Court with diametrically opposite conclusions:

(a) the earlier judgment in U.P. Kar Adhivakta Sangathan (supra) has affirmed the notification dated 21.07.2017 issued by the State of U.P.,

(b) the judgment dated 13.04.2018 in Satyendra Goods Transport Corporation (supra), while not invalidating

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One Comment

  1. UMRAO SINGH says:

    State GST officers have no powers to intercepts inter state moving vehicle unless caught red handed unloading in transit State, State GST Act if Intra-State Act.Delegated powers under State GST Act only. Only section of refund are delegated to State goods officers of CGST Act as per notification

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