2023 (1) TMI 242

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....ON'BLE ROHIT RANJAN AGARWAL, J. Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri Rishi Kumar, learned Standing Counsel for the State. Rejoinder affidavit filed today is taken on record. This writ petition has been filed assailing the order passed by the first appellate authority dated 10.12.2021 in appeal No. GST-0037/2020 under Section 129 (3) of UPGST Act read with Sect....

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....1 dismissing the appeal of the petitioner. Sri Aditya Pandey, learned counsel for the petitioner, has submitted that at the time when goods were in transit there was no necessity of having TDS/e-way bill as the GST Council had exempted for carrying of e-way bill till 31.03.2018. He further contended that the petitioner's company was using the bags for carrying raw material five to six times a....

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....sed five to six times and, thus, there was different batch numbers mentioned on the said bags and there was no concealment on the part of petitioner. Having heard learned counsel for the parties and from perusal of the material on record, I find that as far as requirement of eway bill/TDS is concerned, the matter is no more res integra and has already settled by Division Bench of this Court in ca....

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....furnished by the petitioner before the authorities as well as the first appellate authority was specific that it was used five to six times for transportation of raw material and it was not a finished product which was transported by the petitioner where requirement of new bags arises. The explanation afforded by the petitioner appeals to the Court and the finding recorded by the fist appellate a....