Case Law Details
Case Name : Aa Plastics Pvt. Ltd. Vs Additional Commissioner Grade 2 And 2 Others (Allahabad High Court)
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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Aa Plastics Pvt. Ltd. Vs Additional Commissioner Grade 2 And 2 Others (Allahabad High Court)
The Allahabad High Court has ruled in favor of Aa Plastics Pvt. Ltd., quashing a GST penalty imposed due to the expiration of an E-way bill during the transportation of goods. The petitioner challenged the orders issued by the Additional Commissioner, Commercial Tax/State Tax, Agra, and sought relief from the penalty levied for the expired E-way bill.
Case Background
Aa Plastics Pvt. Ltd., a company holding a GSTIN, is engaged in the manufacture and supply of LD Polythene sheets and bags. On August 5, ...
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The element of intent to evade the tax is a must. Goods judgment