2024 (8) TMI 461 - HC - GST

Rejection of an appeal under section 129(3) of the UPGST Act - goods were accompanying without proper documents as required - HELD THAT - It is not in dispute that the goods were accompanying without proper documents as required under the GST Act and the Rules framed thereunder. When the goods were detailed, even before issuance of notice or at any stage, the required documents could not be produced. Even before this Court, neither any pleading, nor any material has been brought on record to show that the goods in question were accompanying with the relevant documents. In absence of which pleading or argument, no interference is called for by this Court in the impugned order. Petition dismissed.

Summary

The High Court of Allahabad dismissed a writ petition challenging the rejection of an appeal under section 129(3) of the UPGST Act due to goods being accompanied without proper documents as required by the GST Act and Rules. The petitioners failed to produce the necessary documents, leading to the dismissal of the writ petition.