2017 (12) TMI 342

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.....I.,Gyan Narayan Kanaujiya ORDER This writ petition has been filed by the petitioner to challenge the order dated 28.10.2017 passed under Section 129(1) U.P. GST Act (hereinafter referred to as the Act) and the penalty order dated 31.10.2017 passed under Section 129(3) of the Act. The petitioner claims to to transporting 'Panmasala' from Delhi to Dumka, Jharkhand. The goods were passing....

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.... IGST and the compensation cess values have been mentioned at Rs. 17,42,400/- and Rs. 11,88,000/- respectively. Those values have been mentioned at Rs. 5,54,400/- and Rs. 11,88,000/- in copy of Tax Invoice (no. 19) dated 25.10.2017 filed along with the reply furnished by the petitioner. Taking note of the aforesaid discrepancy the proper officer has without issuing any other or further notice pas....

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....one copy of the Tax Invoice available with the goods and therefore the only reason for detention as communicated to the petitioner was of absence of TDF, however, from the reply filed by the petitioner itself it became clear that tax was sought to be evaded inasmuch as, according to him two copies of the computer generated tax invoice cannot record different figures of IGST and compensation cess. ....