WRIT TAX No. 2457 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:92355-DB Chief Justice's Court Case :- WRIT TAX No. - 2457 of 2025 Petitioner :- M/s Auto Industries Respondent :- State of U.P. and another Counsel for Petitioner :- Pranjal Shukla,Ram Narayan Dwivedi Counsel for Respondent :- S.C. Ankur Agarwal Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition is directed against order dated 13.05.2025 passed by the Assistant Commissioner, Sector 5 (Mobile Squad 5), Gautam Buddha Nagar, Uttar Pradesh, 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 Jewar Toll 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 and a 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. Learned couns