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...