Grounds of Writ-The Petitioner, being aggrieved oy the impugned order passed by the Additional Commissioner, has preferred the present Writ Petition. The Petitioner asserts that the entire proceedings initiated against them are arbitrary and liable to be quashed, as the goods in question were duly accompanied by proper documentation and were delivered to the job worker's location instead of the Petitioner's business premises. The respondents, however, contend that the job work challans were incomplete in terms of the requirements prescribed under Rule 45 and Rule 55.
Order- The Court has dismissed the Writ Petition and upheld the tax and penalty imposed. It has justified the seizure and penalty under Section 129 of the GST Act, citing that the challan was incomplete and did not comply with the provisions of Rule 55 of the CGST Rules. The Court further observed that there was no ground to interfere with the impugned order, as the Petitioner failed challenge the findings effectively.
GST Case Law Famus India Versus State of UP
Citation-2025 TAXONATION 401 (ALLAHABAD)
Authors for the blog-Bhogavalli Mallikarjuna Gupta & Siddharth Surana
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