2024 (2) TMI 185

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... U.P. GST Act, 2017 read with Rules framed thereunder - HELD THAT:- Reliance placed on a decision of Division Bench of this Court in M/s Godrej and Boyce Manufacturing Co. Ltd vs State of U.P. and others [ 2018 (9) TMI 1261 - ALLAHABAD HIGH COURT] where it was held that Rule 138, as initially enacted and made effective from 29.6.2017 read with Government Notification dated 21.7.2017, prescribing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (Appeal)-I, Commercial Tax, Saharanpur, under Section 107(4) of U.P. GST Act, 2017 and also the order dated March 20, 2018 passed by respondent no.3, Assistant Commissioner Incharge (Mobile Squad Unit-II), Saharanpur. 3. By the impugned order dated March 20, 2018, penalty has been imposed with respect to the goods being transported without e-way bill under U.P. GST Act, 2017 read with Rules fr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X