WRIT TAX No. 1774 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:67039-DB Chief Justice's Court Case :- WRIT TAX No. - 1774 of 2025 Petitioner :- Fiserv Merchant Solutions Private Limited Respondent :- State Of UP and 2 others Counsel for Petitioner :- Prakash Shah, Sr. Advocate (through V.C.), Nishant Mishra, Vedika Nath Counsel for Respondent :- Ankur Agarwal, S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. This writ petition is directed against order dated 20.01.2025 passed by the State Tax Officer, Ghaziabad, wherein the petitioner has been imposed with penalty under Section 129(3) of the U.P. G.S.T. Act, 2017 (for short 'the Act'). 2. Submissions have been made that the goods, when the same were being carried, were stopped at U.P. Gate, Ghaziabad and it was found that though the e-way bill, was being carried, the part-B of the same was not filled up based on which, notice was issued to the petitioner. Though the petitioner appeared, but no response was filed. The respondent authority, came to the conclusion that as the movement was without filling up part-B, it was not valid in view of violation of provisions of Rule 138 of the G.S.T. Rules 2017 and hence the penalty was imposed. 3. Learn