2022 (4) TMI 1095

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.... ORDER Heard Sri Praveen Kumar, learned counsel for the petitioner and Sri B.P. Singh Kachhawah, learned standing counsel for the respondents. The petitioner is a trader of iron and steel. According to the petitioner he sold 10090 Kg TMT Bar valued at Rs. 4,16,717/- to M/s. Umar Enterprises, Ghaziabad, through invoice No.747, dated 04.03.2022. It is the case of the petitioner that he and th....

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....der Section 129(3) of the CGST/UPGST Act, 2017 was issued in the name of the driver, namely Sachin Kumar, without fixing any date either for submitting reply or for personal hearing. Since the notices were issued by the respondent no.3 by creating temporary ID in the name of Sachin Kumar and the password was not known to the petitioner, therefore, the petitioner submitted his reply dated 16.03.....

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....ructions from the respondent no.3 and a copy thereof has been produced before us. In the said instructions, the respondent no.3 has merely reiterated his order passed under Section 129(1)(b) of the Act. It is admitted case of the respondents that the invoice accompanied with the goods in question was issued by the petitioner. Therefore, the respondent no.3 has committed a manifest error of law ....