2022 (2) TMI 1003

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.... A No. 1069 of 2022 are also being used by the learned Standing Counsel in the instant writ petition to explain the case. On 27.7.2021, certain vehicles including a vehicle being Truck No. UP 23 AT 1745 were intercepted while going from Moradabad to Delhi. It was found that the Driver of the vehicle no. UP 23 AT 1745 did not have a tax invoice and the E-way pass for the vehicle and, therefore, th....

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.... was some error apparent on the face of the record. In the instant case, the Officer/Petitioner had found that documents which were shown by the Driver were at variance with the GST records. Learned Additional Chief Standing Counsel Sri Amit Kumar, however, submitted that the petitioner ought not to have taken action under Section 161 of the U.P. Goods and Services Tax Act, 2017 and instead shou....