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Petitioner says that he has generated e-way bill for more amount and on physical verification the same was found less. This cannot be inferred as a contravention under GST Rules. He has also argued that once GST is paid the opposite parties have no reasonable apprehension of evasion of tax. Any intervention with the business of the petitioner will be violative of his rights.

Shanti Prime Publication Pvt. Ltd.

Section 129 of the CGST Act, 2017— Goods in Transit – The Petitioner submitted that he had already paid the tax at the time of sale of goods specifically mentioned in the sales invoice, e-way bill duly generated, hence, the petitioner has not contravened the provisions of Act. The Petitioner says that he has generated e-way bill for more amount and on physical verification the same was found less. This cannot be inferred as a contravention under GST Rules. He has also argued that once GST is paid the opposite parties have no reasonable apprehension of evasion of tax. Any intervention with the business of the petitioner will be violative of his rights.

Held that:- The Hon’ble High Court held that an officer of not less than the rank of Assistant Commissioner, who is well versed with the facts of the case, may be present before the Court on the date fixed on 14.2.2019. — S.A. Products, Lucknow Thru. Prop. Sandeep Arora Vs. Tate of U.P. Thru. Prin. Secy., Deptt. of Commercial Tax And Ors. [2019] 9 TAXLOK.COM 005 (Allahabad)