Case Law Details
Bl Agro Oils Ltd. Vs State of U.P. (Allahabad High Court)
Introduction: On September 7, 2023, the Allahabad High Court delivered a significant judgment in the case of “BL Agro Oils Ltd. Vs. State of U.P.” The case centered around tax and penalty imposition due to the alleged reuse of an E-Way bill. This article provides an in-depth analysis of the case, including the background, legal arguments, and the court’s decisive ruling.
Detailed Analysis:
1. Background of the Case: The petitioner, BL Agro Oils Ltd., contested an order dated October 31, 2017, issued by the Assistant Commissioner, Commercial Tax, Mobile Squad, Unit-1, Lucknow. This order imposed tax and penalties on the petitioner. Additionally, an appeal filed by the petitioner against this order was also rejected by the Additional Commissioner Grade-2 (Appeal-I), Commercial Tax, Lucknow, on August 23, 2019.
2. Seizure and Allegations: On October 28, 2017, a transport vehicle carrying goods belonging to the petitioner was intercepted. Subsequently, on October 31, 2017, a seizure order was issued, alleging that the invoice and E-Way bill dated October 23, 2017, bore a packing date of October 26, 2017. This discrepancy raised concerns that the documents did not correspond to the intercepted goods. Furthermore, it was noted that the E-Way bill’s validity, as per Circular No.102/1718024 issued by the Commissioner, expired after 4 days, while the goods were being transported beyond this period.
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