https://www.taxtmi.com/caselaws?id=753549 The HC set aside a penalty order imposed on a petitioner for transporting goods different from those disclosed in the E-Invoice. The court found that the petitioner's right to fair hearing was violated as relied-upon documents were not properly supplied. The revenue authority's claim of providing documents to the truck driver was unconvincing due to inadequate documentation of the receipt process. The court directed the revenue authority to provide all adverse material within one week, allowing the petitioner to reply before passing a fresh order under Section 129 of the UP GST Act, 2017. en-us Tue, 28 May 2024 00:00:00 +0530 Mon, 05 May 2025 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753549 The HC set aside a penalty order imposed on a petitioner for transporting goods different from those disclosed in the E-Invoice. The court found that the petitioner's right to fair hearing was violated as relied-upon documents were not properly supplied. The revenue authority's claim of providing documents to the truck driver was unconvincing due to inadequate documentation of the receipt process. The court directed the revenue authority to provide all adverse material within one week, allowing the petitioner to reply before passing a fresh order under Section 129 of the UP GST Act, 2017. Case-Laws GST Tue, 28 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753549