GST Proceedings against owner not driver If documents clearly establish name of consignor

Riya Traders Vs State of U.P. (Allahabad High court)

It is undisputed case of the parties that the goods were accompanied by invoice and e-Way Bill, wherein the name of the petitioner is mentioned as consignor. The fact, that the petitioner is a registered dealer, is also not in dispute as even survey of pet

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