2023 (1) TMI 1224

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....spondent no. 3. Facts in brief, are that petitioner no. 1 is the driver of the seller, while petitioner no. 2 is a private limited company incorporated under the provisions of the Indian Companies Act having its registered office and principal place of business at Gautam Buddh Nagar and unit at Muzaffar Nagar. Petitioner no. 2 is engaged in the business of smelting and manufacture of lead from scrap and old non-guaranteed batteries. On 25.04.2022, petitioner no. 2 placed an order for purchase of scrap batteries of around 15,150 kgs. to M/s. Sunshine Overseas, New Delhi. The goods were dispatched by the seller firm, M/s. Sunshine Overseas, New Delhi through Haridwar Roadways, Vehicle No. UP 12 BT 7179, along with an e-way bill and other ac....

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....documents accompanying the goods declared that the sale was made to petitioner no. 2. On the vehicle being intercepted and statement of petitioner no. 1/driver having been recorded it was found that the goods were loaded from Mayapuri, Delhi which is 18 kms. away from the principal place of business of selling dealer which is Rajeev Nagar, Delhi. The loading of goods was made from undeclared place. According to him, the e-way bill declared goods to be loaded from Rajeev Nagar, Delhi. A physical inspection conducted at the business place of the selling dealer, M/s. Sunshine Overseas, it was found that the firm was not existing and its registration was suspended by the adjudicating authorities. According to him, notices were issued by respond....