2025 (9) TMI 1875

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....e petitioner and learned ACSC for the State-respondents. 2. By means of present petition, the petitioner is assailing the orders dated 18.9.2023, 13.7.2023 and 13.7.2023 passed in the proceedings under Section 129 (3) of CGST Act, 2017. 3. Learned counsel for the petitioner submits that the goods in question i.e. pesticides, were being sent from Humnabad Bidar, Karnataka to Jhansi, UP accomp....

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.... the description in the tax invoice and said fact has not been disputed at any stage,. 4. In support of his submission, learned counsel for the petitioner has relied upon the judgement of this Court in the case of M/s Sun Flag Iron and Steel Company Limited Vs. State of UP and others (Neutral Citation No. 2023:AHC:215906) and submits that merely because the eway bill has been expired, no advers....