Court :
Allahabad High Court
Brief :
The Hon'ble Allahabad High Court in the matter of M/s. Ganpati Battery Traders v. State of U.P. [Writ Tax No. 1138 of 2021 dated December 6, 2022] has held that mere selling of batteries by piece instead by weight does not make the seller liable to be penalised under the Central Goods and Services Tax Act, 2017 ("the CGST Act").
Citation :
Writ Tax No. 1138 of 2021 dated December 6, 2022
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