Toll plaza receipts not mandatory for justifying actual physical movement of goods under GST

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...