2021 (7) TMI 746

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....39;BLE MAHESH CHANDRA TRIPATHI,J. Heard Ms. Pooja Talwar, learned counsel for the petitioner. This petition has been filed against the order dated 24.08.2019 passed by Assistant Commissioner (In-charge) Commercial Tax (Mobile Squad) Unit-8, Ghaziabad, order dated 25.03.2021 passed by Additional Commissioner, Grade-II (Appeal)-4 Commercial Tax, Ghaziabad as well as the order dated 08.06.2021 ....

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....qual to the value of tax and penalty, if any, to the satisfaction of seizing authority, the goods of the petitioner alongwith the vehicle may be released forthwith. Thereafter, on 26.09.2019, the goods were released. A notice dated 09.12.2019 has been issued to the petitioner calling him to deposit the impugned tax and penalty. The impugned penalty order dated 24.08.2019 imposing tax of Rs. 1,8....

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.... 24.08.2019 has been claimed to be pasted upon the vehicle and the same is treated as sufficient service. In support of her submission, she has placed reliance on order dated 10.12.2018 passed in Writ Tax no.1388/2018 (S/S Patel Hardware vs. Commissioner, State GST and others) 2019 UPTC (Vol.101)-1, order dated 13.01.2021 passed in Writ Tax no.20 of 2021 (M/S Adarsh Tobcoo Co. vs. State of U.P. an....