Petition allowed; orders under Section 129(3) GST quashed where vehicle was registered as open-body truck, no tax evasion found

Petition allowed; orders under Section 129(3) GST quashed where vehicle was registered as open-body truck, no tax evasion foundCase-LawsGSTThe HC allowed the petition and quashed the impugned orders dated 30.04.2019 and 22.02.2018 issued under Section 129

Petition allowed; orders under Section 129(3) GST quashed where vehicle was registered as open-body truck, no tax evasion found
Case-Laws
GST
The HC allowed the petition and quashed the impugned orders dated 30.04.2019 and 22.02.2018 issued under Section 129(3) of the GST Act. The court held that the vehicle (Reg. No. UP80CT-3246) is properly classified as an open-body truck per the Registration Certificate, a fact not disputed by the State, and therefore could not be treated as a light

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