2025 (7) TMI 1622

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....WAL, J. 1. Heard Shri Sundeep Agarwal, learned counsel for the petitioner and Shri Ravi Shankar Pandey, learned ACSC for the State - respondents. 2. The instant writ petition has been filed against the impugned order dated 09.05.2024 passed by the Additional Commissioner, Grade - 2, State Tax, Agra as well as the impugned order dated 06.12.2023 passed by the Assistant Commissioner, Mobile Sq....

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....impugned order dated 06.12.2023, the penalty order has been passed. Aggrieved by the order dated 06.12.2023, the petitioner preferred an appeal under section 129(3) of the GST Act, which has been rejected vide impugned order dated 09.05.2024. 4. Learned counsel for the petitioner further submits that at the time of interception of the vehicle in question, all the requisite documents were produc....

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..../2025, decided on 09.05.2025] as well as the judgements of this Court in M/s Citykart Retail Private Limited Vs. the CCT & Another [Writ C No. 22285/2019, decided on 06.09.2022] and M/s Roli Enterprises Vs. State of U.P. & Others [Writ Tax No. 937/2022, decided on 16.01.2024]. 5. Per contra, learned ACSC supports the impugned orders and submits that the goods were in movement and Part - B of th....

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....eld that non-filling of e-way bill will not attract penalty under section 129(3) of the GST Act. The same view has been reiterated by this Court in M/s Citykart Retail Private Limited (supra) and M/s Roli Enterprises (supra). Further, the record reveals that due to technical error, Part - B of the e-way bill could not be filled, which has not been disputed at any stage. 8. In the light of the a....