ALLAHABAD HIGH COURT: GOODS IN TRANSIT CANNOT BE TREATED AS NON-TRACEABLE IN PRESENCE OF TAX INVOICE, E-WAY BILL AND BILTY

The Allahabad High Court in the case M/S Bhawani Traders Versus State of U.P. observed and has quashed an order passed in the Form of MOU-09 under Section 129(1)(b) of the Goods and Services Tax Act, 2017 on the grounds that the goods in transit were duly accompanied by the tax invoice, eway bill, and bilty.

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The bench comprising of Chief Justice Pritinker Diwaker and Justice Ashutosh Srivastava in the case observed and has relied decision of the Allahabad High Court in the case of M/s Sahil Traders vs. State of U.P., wherein it has been held by the court that in face of the tax invoice and the E-way bill produced by the petitioner and that the said goods may not be treated as not traceable to a registered dealer.