Invoice particulars under Uttar Pradesh GST rules face interim protection where biltee number omission is disputed.

Proceedings under sections 127 and 122 of the Uttar Pradesh GST Act were challenged on the ground that Rule 46 of the Uttar Pradesh GST Rules did not require mention of the biltee number on the tax invoice. The HC found the issue required further consideration and, pending counter affidavit and further hearing, granted limited interim protection against coercive action. That protection was made conditional on deposit of 20% of the disputed penalty amount within the stipulated time, leaving the merits open for future determination.

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Issues: (i) Whether proceedings under section 127 read with section 122 of the Uttar Pradesh Goods and Services Tax Act, 2017, based on the alleged non-mention of biltee number on the tax invoice, called for interim interference. (ii) Whether the petitioner was entitled to protection against coercive action pending filing of counter affidavit and further hearing.

Analysis: The writ petition raised a challenge to the initiation of proceedings on the footing that Rule 46 of the Uttar Pradesh Goods and Services Tax Rules, 2017 did not require mention of the biltee number on the tax invoice. The Court found that the matter required consideration and, pending further pleadings, directed filing of counter affidavit while granting limited interim protection.

Conclusion: Interim protection against coercive action was granted, subject to deposit of 20% of the disputed penalty amount within the stipulated time, and the matter was left for further consideration.

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