TaxTMI 
TaxTMI 
2022 (12) TMI 591
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....ri Rishi Kumar, learned Standing Counsel for the State. This writ petition has been filed challenging the order dated 30.4.2022 passed by the Additional Commissioner, Grade-2 (Appeal) Second, Commercial Tax Department, Kanpur. The petitioner is engaged in the business of sale and purchase of old batteries. On 18.2.2022, 793 pieces of large damaged battery and 7538 pieces of small damaged battery....
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....d a penalty of Rs.9,70,542/- and directed for deposit of the amount in terms of Section 129(1)(a) or 129(1)(b) of GST Act, 2017. The petitioner deposited the entire amount of penalty, and the truck along with goods were released on 1.3.2022. Against the order of the Assistant Commissioner, an appeal was preferred by the petitioner before the Additional Commissioner, Grade-2 (Appeal) Second, Commer....
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....he truck invoice differentiating the goods between large damaged battery and small damaged battery. Sri Rishi Kumar, learned Standing Counsel while defending the order of Adjudicating Authority as well as the First Appellate Authority submitted that the petitioner was trying to evade payment of tax and the battery was sold in terms of per piece and not according to the weight. He contended that R....
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.... 1.3.2022 has not recorded any finding as to how the explanation accorded by the petitioner cannot be accepted and the trade practice of purchase and sale of battery is according to weight and not per piece. Similarly, the First Appellate Authority has failed to record any finding as to how it has arrived to the conclusion that the trade practice required the battery to be sold is according to th....