2022 (4) TMI 352

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....H, J. 1. Heard Shri Aloke Kumar, learned counsel for the petitioner and learned Standing Counsel. 2. Present petition has been filed against the order dated 7.10.2021 passed by the First Appeal Authority whereby that authority has confirmed the order dated 6.9.2021 passed by respondent no.2/Assistant Commissioner (Mobile Squad) Unit 10 Commercial Tax, Agra, under Integrated Goods and Service....

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....the State of Punjab to Gwalior through the State of Uttar Pradesh on truck bearing registration no. MP- 07-MK-5454, the same was stopped for checking by Mobile Squad Authority in the State of U.P. on 01.08.2021. At that time, the petitioner produced the documents accompanying the goods. While no dispute was raised with respect to part of the consignment which was found covered by the documents thu....

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....g original invoices to establish that the goods in question were covered by regular tax invoice with respect to transaction on inter-state sale on which IGST had been paid. 5. Treating the above explanation to be an afterthought and solely on account of absence of such documents at the stage of interception of the goods and physical verification, it has been assumed, the goods were being import....

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....ed by the petitioner. No enquiry was conducted by the respondent authorities either from the purchasing dealers or the Assessing Authority to doubt the transaction at the end of the consignee. 7. In view of the above lack of enquiry and lack of reasonable doubt, the continued seizure and confiscation as also the demand of tax and penalty is based solely on presumptions and conjectures. While th....