Case Law Details
Case Name : Spirare Energy Pvt Ltd Vs State of U.P. And 3 Others (Allahabad High Court)
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Courts :
All High Courts Allahabad High Court
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Spirare Energy Pvt Ltd Vs State of U.P. And 3 Others (Allahabad High Court)
Summary: In the case of Spirare Energy Pvt Ltd vs State of U.P., the Allahabad High Court quashed an order imposing tax and penalty due to a technical error in the E-Way Bill. The petitioner challenged the orders passed by the Additional Commissioner of State Goods and Services Tax (SGST), Agra, citing a minor discrepancy in the consignee’s address on the E-Way Bill, while the invoice and goods details were accurate. The court observed that there was no evidence of mens rea Please become a Premium member. If you are already a Premium member, login here to access the full content.
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