{"id":72388,"date":"2025-08-21T08:35:53","date_gmt":"2025-08-21T03:05:53","guid":{"rendered":""},"modified":"2025-08-21T08:35:53","modified_gmt":"2025-08-21T03:05:53","slug":"challenge-under-section-74-upgst-act-succeeds-genuine-bill-to-ship-to-supply-with-e-way-bill-quashes-impugned-orders","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72388","title":{"rendered":"Challenge under Section 74 UPGST Act succeeds; genuine Bill-to-Ship-to supply with e-way bill quashes impugned orders"},"content":{"rendered":"<p>Challenge under Section 74 UPGST Act succeeds; genuine Bill-to-Ship-to supply with e-way bill quashes impugned orders<br \/>Case-Laws<br \/>GST<br \/>HC held that the petitioner&#39;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 &#8220;Bill To Ship To&#8221; transaction with an e-way bill <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91775\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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&#8217;s challenge to proceedings under Section 74 of the UPGST Act succeeds and the impugned orders are <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72388","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72388","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72388"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72388\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72388"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72388"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}