Raghuvansh Agro Farms Limited Vs State of U.P. And 2 Others (Allahabad High Court)
Allahabad High Court held that toll plaza receipts not mandatory for justifying actual physical movement of goods since e-way bill and tax invoice duly produced. Accordingly, order not justified in the eyes of law.
Facts- The petitioner is a private limited company and engaged in the business of supply of agricultural goods and areca nuts. A survey was conducted on 22.1.2019, on the basis of which notice under Section 74 was issued by respondent no. 3 in Form GST DRC -01 dated 7.4.2021. The petitioner has filed detailed reply along with relevant documents on 17.6.2021 but without providing any opportunity of personal hearing, the impugned order dated 31.5.2023 has been passed. Being aggrieved, the petitioner had preferred an appeal, however, the same was dismissed.
By means of present petition, the petitioner is challenging the order dated 10.1.2025 passed by respondent no. 2 and the order dated 31.5.2023 passed by respondent no.3.
Conclusion- Once the proceedings has been dropped against the supplier of the petitioner itself, no adverse inference can be drawn against the petitioner on that basis. The allegation made by the revenue that petitioner is engaged in the circular trading is of no aid to and without any material on record.
