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2021 (11) TMI 64 - HC - GSTMaintainability of appeal - appeal filed by the petitioner under Section 107 of the UPGST Act, has been rejected on the ground of limitation - requirement of e-way bill under UPGST Act read with Rules framed thereunder - It is contended that the central e-way bill was downloaded on 27.03.2018 at 9.41 pm and the same was accompanying the goods during the transit - HELD THAT:- The matter is squarely covered by the decisions of this Court in M/S VARUN BEVERAGES LIMITED VERSUS STATE OF U.P. AND 2 OTHERS [2021 (10) TMI 429 - ALLAHABAD HIGH COURT], the present writ petition is allowed. Impugned order set aside - petition allowed.
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