2021 (11) TMI 64

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....i Praveen Kumar, learned counsel for the petitioner 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 c....

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.... 2017 was generated for the transport of timber that 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.....

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....the authority. On coming to know about the order, he 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 th....

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....neither seizure of goods was justified nor can the penalty be sustained. Also, the petitioner's appeal against the order dated 29.03.2018 came to be dismissed on account of delay beyond the period eligible for condonation of delay. Having heard the learned counsel for the parties and perused the record, so far as the matter is squarely covered by the decisions of this Court in M/s Godrej an....