Allahabad High Court
M/S Siddh Trading Co. Thru. Proprietor ... vs State Of U.P. Thru. Finance Secy. ... on 31 May, 2024
HIGH COURT OF JUDICATURE AT ALLAHABAD, LUCKNOW BENCH
?Neutral Citation No. - 2024:AHC-LKO:41875
Court No. - 19
Case :- WRIT TAX No. - 156 of 2024
Petitioner :- M/S Siddh Trading Co. Thru. Proprietor And Auth. Signatory Mr.Siddartha Bhagwani
Respondent :- State Of U.P. Thru. Finance Secy. Ministry Finance Lko. And Another
Counsel for Petitioner :- Sandeep Gupta,Ravi Kumar Surtani
Counsel for Respondent :- C.S.C.
Hon'ble Subhash Vidyarthi,J.
1. Heard Sri Ravi Kumar Surtani, the learned counsel for the petitioner, Sri Sanjay Sarin, learned Additional Chief Standing Counsel for the State and perused the record.
2. By means of the instant writ petition filed under Article 226 of the Constitution of India, the petitioner has challenge the validity of an order dated 03.02.2024 passed by the respondent no. 3, imposing liability of making payment of Rs.2,90,250/- upon the petitioner. The petitioner has also challenged the validity of an order dated 04.05.2024 passed by the Additional Commissioner, Grade-2 (Appeal)-II, State Tax, Ayodhya, dismissing an appeal filed by the petitioner against the aforesaid order.
3. It is recorded in the order that during checking on 03.02.2024 Vehicle No.UP-35-T-9019 was intercepted and it was found that the Part B had not been issued in support of the E-Way Bill of the goods being transported. Accordingly, penalty was imposed on the petitioner under Section 129 of Uttar Pradesh Goods and Services Tax Act, (UPGST Act)2017.
4. The learned counsel for the petitioner has submitted that the E-invoice of the petitioner clearly mentioned the vehicle number but the same could not be mentioned in Part B of E-way Bill because of some glitch in the computer software. The petitioner had no intention to evade tax, which is evident from the fact the vehicle number was mentioned in the e-invoice.
5. The learned counsel for the petitioner has relied upon a judgment rendered by a Coordinate Bench of this Court in M/s Rawal Wasia Yarn Dying Pvt. Ltd. Vs. Commissioner Commercial Tax and Another; Writ Tax No. 352 of 2023 (Neutral Citation No. - 2024:AHC-LKO:7493)
6. The coordinate bench has held in the aforesaid case that where the invoice contains the details of vehicle, the error committed in uploading Part B is merely technical in nature and it does not disclose any intention of evading tax.
7. The ratio of law laid down by the coordinate bench of this court in M/s Rawal Wasia Yarn Dying Pvt. Ltd. (supra) applies to the present case also.
8. Accordingly, the writ petition is allowed and the orders dated 03.02.2024 passed by the respondent no. 3, and the order dated 04.05.2024 passed by the Additional Commissioner, Grade-2 (Appeal)-II, State Tax, Ayodhya, are hereby quashed.
9. The matter is remanded to the Adjudicating Authority to pass fresh orders keeping in view the law laid down in M/s Rawal Wasia Yarn Dying Pvt. Ltd. (supra).
(Subhash Vidyarthi,J.)
Order Date :- 31.5.2024
Preeti.
