https://www.taxtmi.com/caselaws?id=463554 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. en-us Tue, 10 Dec 2024 00:00:00 +0530 Fri, 05 Sep 2025 21:25:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463554 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. Case-Laws GST Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463554