2022 (9) TMI 211

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....ivastava For the Respondent : C.S.C. ORDER HON'BLE PANKAJ BHATIA, J. Present petition has been filed challenging the order passed under Section 129(3)(a) of the CGST Act read with U.P. G.S.T. Act as well as the order-in-appeal whereby the appeal preferred by the petitioner has been dismissed. Contention of the department against the petitioner is that the petitioner was transpor....

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.... presumed to be correct unless steps are taken for determination of the value. He further argues that the question of payment of tax had not been determined at that time, thus, the demand is not justified. Considering the submissions made at the Bar and on perusal of the three orders which are impugned, the authorities were of the impression that the goods were being transported without E-Way b....