Challenge under Section 74 UPGST Act succeeds; genuine Bill-to-Ship-to supply with e-way bill quashes impugned orders

Challenge under Section 74 UPGST Act succeeds; genuine Bill-to-Ship-to supply with e-way bill quashes impugned ordersCase-LawsGSTHC held that the petitioner’s challenge to proceedings under Section 74 of the UPGST Act succeeds and the impugned orders are

Challenge under Section 74 UPGST Act succeeds; genuine Bill-to-Ship-to supply with e-way bill quashes impugned orders
Case-Laws
GST
HC held that the petitioner's challenge to proceedings under Section 74 of the UPGST Act succeeds and the impugned orders are quashed. The court found that on the date of the transaction the supplier possessed valid registration and the supply was effected through a genuine billing channel characterized as a “Bill To Ship To” transaction with an e-way bill

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