Seller cannot be penalised for mentioning the quantity of goods in pieces instead of weight

Ganpati Battery Traders Vs State of U.P. (Allahabad High Court)

Seller cannot be penalised for mentioning the quantity of goods in pieces instead of weight

The Hon’ble Allahabad High Court in the matter of M/s. Ganpati Battery Traders v. State of U.P. [Writ Tax No. 1138 of 2021 dated December 6, 2022] has held that mere selling of batteries by piece instead by weight does not make the seller liable to be penalised under the Central Goods and Services Tax Act, 2017 (“the CGST Act”).

Facts:

M/s. Ganpati Battery Traders (“the Petitioner”) is involved in the business of sale and purchase of old batteries. The Petitioner sold large and small damaged batteries (“the Goods”) to M/s Shanti Prakash Power Private Limited in Gwalior through tax invoice, which was intercepted enroute by Mobile Squad, Unnao. The truck was detained for verification under Section 20 of the Integrated Goods and Service Tax Act, 2017 (“the IGST Act”) read with Section 68(3) of the CGST Act.

Please become a Premium member. If you are already a Premium member, login here to access the full content.