2024 (5) TMI 1036

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....hul Agrwal, learned counsel for the petitioner and Sri R.S. Pandey, learned Standing Counsel for the State. 2. This writ petition has been filed assailing the penalty order dated August 9, 2023 passed by respondent no. 3 and the order dated October 31, 2023 passed by appellate authority, respondent no. 4. 3. The petitioner before this Court is a registered dealer under the Goods and Service ....

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.... by the dealer before the Additional Commissioner, Grade-II (Appeal)-2 State Tax, Agra. The appeal was dismissed vide order impugned dated October 31, 2023. Hence, the present writ petition. 4. Sri Rahul Agrawal, learned counsel for the petitioner submitted that it was a case of sale of goods by the dealer from its unit at Agra to M/s Rawat sales in Mathura. The goods which were in transit were....

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....laced 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 transporter in the e-way bill, one or two digit can be ignored by t....

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....2018-GST dated 21.06.2018, as the number mentioned in the e-way bill was UP 80 CT 7024 and the mistake is of only of 80 CT 7024 in place of 83 CT 2724. 8. It is not in dispute that goods were being transported by the dealer through stock transfer from its unit at Agra to M/s Rawat sales in Mathura. From perusal of the e-way bill which has been brought on record, it is clear that the vehicle num....