2024 (5) TMI 763

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.... Shubham Agrwal, learned counsel for the petitioner and Sri R.S. Panday, learned Standing Counsel for the State. 2. This writ petition has been filed assailing the penalty order dated March 19, 2019 passed by respondent no. 2 and the order dated March 16, 2020 passed by appellate authority, respondent no.3. 3. The petitioner before this Court is a registered dealer under the Goods and Servic....

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....er, an appeal under Section 107 of the Act was preferred by the dealer before the Additional Commissioner, Grade-II (Appeal) - II State Tax, Agra. The appeal was dismissed vide order impugned dated March 16, 2020. Hence, the present writ petition. 4. Sri Shubham Agrawal, learned counsel for the petitioner submitted that it was a case of stock transfer by the dealer from its unit at Ludhiana to ....

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.....P. and others, 2022 UPTC (111) 1080. Reliance has also been placed upon another Division Bench judgment of this Court in case of M/s. Ramdev Trading Company and another vs. State of U.P. and others, 2017 UPTC 1200. 5. Per contra, learned Standing Counsel submitted that the circular of the year 2018 issued by the Commissioner provides that in case of any mistake in entering details of the trans....

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....er the circular No.41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018, as the number mentioned in the e-way bill was PB 11 AN 9287 and the mistake is clerical in nature. 8. It is not in dispute that goods were being transported by the dealer through stock transfer from its unit at Ludhiana to its sale depot at Asansol, West Bengal. From perusal of the e-way bill which has been ....