2025 (4) TMI 1058

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....AGARWAL, J. 1. Rejoinder affidavit, filed today, is taken on record. 2. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 3. This writ petition has been filed assailing the order dated 24.07.2021 passed by Additional Commissioner, Grade-2 (Appeal), Commercial Tax, Aligarh. 4. Facts in brief are that the petitioner is a registered partnership firm, whi....

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....rred which has been rejected by the order impugned. 6. Learned counsel for the petitioner submits that e-way bill was generated by the supplier firm and it would be presumed that when the e-way bill was generated, the supplier firm M/s Agrawal Metal was in existence. 7. Learned Standing Counsel has opposed the writ petition and submitted that the tax invoice is dated 01.12.2020 and the e-way....

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....ly from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal: (2) Where the goods are transported by the registered perso....