GST
TRT-2025-
Allahabad High Court
Date:-10-07-25
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 10 July 2025
Parties: M/s Tirupati Agro Commodities Vs State of U.P. And 2 Others
Facts –
- The Petitioner, M/s Tirupati Agro Commodities, passed an order imposing penalty alleging misclassification of goods during transportation, although all necessary documents like invoices and e-way bills were present, and there was no valuation dispute.
Issue –
- Whether a penalty can be imposed merely due to misclassification of goods?
Order –
- The Division Bench of the Hon’ble High Court observed that the goods were accompanied by the relevant documents such as the invoice and e-way bill etc. and there is no dispute with regard to the value of the goods. The only dispute is with regard to classification of the goods.
- In the view of the Court, the imposed penalty in the present case is without any basis in law. Accordingly, the impugned order dated 08.05.2025 is quashed and set aside.
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