2021 (11) TMI 64

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....titioner and Shri Jagdish Mishra, learned Standing Counsel appearing for the respondent-State. By means of this petition, the petitioner seeks quashing of the order dated 29.03.2018 passed by the respondent no.4-Assistant Commissioner, Mobile Squad Unit, Bulandshahr under Section 129(3) of the U.P. Goods and Services Tax Act, 2017 UPGST Act . Further challenge is to an order dated 03.09.2020 pass....

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....hat was being transported from Delhi to Sikandrabad against Tax Invoice No.336 dated 27.03.2018. The consignment of timber was loaded on Truck bearing Registration No.DL 1 M 9725. It is contended that the central e-way bill was downloaded on 27.03.2018 at 9.41 pm and the same was accompanying the goods during the transit. In the morning of 28.03.2018, around 6:00 am, the vehicle was intercepted b....

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....e applied for the same on 06.12.2019 and was provided a certified copy of the order dated 12.12.2019 and thereafter the appeal was filed. The appellate authority, in the teeth of the judgment of this Court in the case of M/s Patel Hardware vs. Commissioner of SGST 2019 UPTC (Vol. 101) 1, proceeded to hold that the communication was duly made to the petitioner and rejected the appeal. The learned ....