Case Law Details
Abhishek Sales Vs State Of U.P. And 2 Others (Allahabad High Court)
Introduction: The case of Abhishek Sales vs State of U.P. and 2 Others before the Allahabad High Court deals with the imposition of penalties under the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner challenges the penalty imposed due to a discrepancy in the vehicle number in the consignment note.
Detailed Analysis:
1. Grounds of Imposition: The petitioner’s counsel argues that although the vehicle was changed during transportation, the transporter updated the new vehicle number in Part-B of the GST e-waybill. Despite this, penalties were levied based on discrepancies in the consignment note.
2. Rejection of Grounds: The court rejects the grounds for penalty imposition. Firstly, it acknowledges the e-waybill update to reflect the changed vehicle number, rendering the discrepancy in the consignment note irrelevant. Secondly, it dismisses the absence of a private marka on the bags as insufficient evidence of tax evasion.
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