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TMI Blog2025 (4) TMI 1058X X X X Extracts X X X X X X X X Extracts X X X X ..... ed today, is taken on record. 2. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 3. This writ petition has been filed assailing the order dated 24.07.2021 passed by Additional Commissioner, Grade-2 (Appeal), Commercial Tax, Aligarh. 4. Facts in brief are that the petitioner is a registered partnership firm, which deals in the business of lead ingots. The lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6. Learned counsel for the petitioner submits that e-way bill was generated by the supplier firm and it would be presumed that when the e-way bill was generated, the supplier firm M/s Agrawal Metal was in existence. 7. Learned Standing Counsel has opposed the writ petition and submitted that the tax invoice is dated 01.12.2020 and the e-way bill was also generated on 01.12.2020, while the regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal: (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one ..... X X X X Extracts X X X X X X X X Extracts X X X X
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