https://www.taxtmi.com/caselaws?id=435974 A writ petition under the U.P. Goods and Services Tax Act, 2017 was found barred by delay and laches where it was filed more than two years after the impugned appellate order, and the explanation that the order was not received was rejected because the record showed service on the concerned authorities and the petitioner had a duty to follow up the appeal. On merits, no interference was warranted because the appellate authority found no material showing that the e-bill contained the vehicle number, and no error of law or fact was demonstrated in the interception, tax, and penalty proceedings. The impugned appellate and adjudicatory orders were left undisturbed. en-us Wed, 29 Mar 2023 00:00:00 +0530 Mon, 14 Apr 2025 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435974 A writ petition under the U.P. Goods and Services Tax Act, 2017 was found barred by delay and laches where it was filed more than two years after the impugned appellate order, and the explanation that the order was not received was rejected because the record showed service on the concerned authorities and the petitioner had a duty to follow up the appeal. On merits, no interference was warranted because the appellate authority found no material showing that the e-bill contained the vehicle number, and no error of law or fact was demonstrated in the interception, tax, and penalty proceedings. The impugned appellate and adjudicatory orders were left undisturbed. Case-Laws GST Wed, 29 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435974