Tax demand order alleging e-way bill reuse quashed by HC and termed it as perverse and erroneous
Last updated: 31 March 2021
Court :
Allahabad High Court
Brief :
The Hon'ble Allahabad High Court in M/s. Anandeshwar Traders v. State of UP [Writ Tax No. 503 of 2020 decided on January 18, 2021] held that the order demanding tax and penalty passed by Revenue under Section 129(3) of the Central Goods and Services Tax Act, 2017('CGST Act') is contrary to the provisions of the law and is perverse and erroneous on the basis that the Revenue had not recorded any reason to establish evasion of tax or attempt to evade tax or reuse of the e-way bill.
Citation :
Writ Tax No. 503 of 2020 decided on January 18, 2021
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Bimal Jain
Published in GST
Views : 248
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