Case Law Details
Symed Labs Limited Vs. Appellate Joint Commissioner of ST (Telangana High Court)
HC set aside penalty levied for mismatch of vehicle number in e-way bill for stock transfer – There was mismatch between the registration number of the vehicle and the vehicle number mentioned in the e-way bill. Statement of the driver was found to be not satisfactory. Thereafter, the vehicle was detained. Subsequently, Proper Officer issued show cause notice to which, reply was filed by the petitioner.
Learned counsel for the petitioner submits that on stock transfer, there can be no levy of GST and such a view has been taken by this Court in SAME DEUTZFHR INDIA P. LTD. V. STATE OF TELANGANA1.
In view of the decision rendered by a coordinate bench of this Court in SAME DEUTZFHR INDIA P. LTD. V. STATE OF TELANGANA (1 supra), we are of the view that respondent No.1 should reconsider the Order dated 31.01.2022.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
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