2022 (4) TMI 1404

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.... order of suspension dated 07.01.2022. 2. This Court passed following order on 21.02.2022: "Instructions which have been filed in Writ - 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....

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.... the goods. Learned counsel for the petitioner states that the Officer had every authority to re-assess the matter if he had found that there 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, howe....

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....petition as fresh on 25.2.2022." 3. Sri Ashok Khare, learned Senior Advocate assisted by Sri Vinod Kumar Pandey, learned counsel for petitioner, submitted that there is no case of misconduct rather the petitioner has imposed maximum penalty, therefore, there is no illegality in the orders passed by petitioner under the provisions of U.P. Goods and Services Tax Rules, 2017. Learned counsel for pet....