2023 (9) TMI 505

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.... Shubham Agarwal, learned counsel for the petitioner, Sri Ankur Agarwal, learned counsel representing the Respondent No.2 and learned Standing Counsel, who has accepted notice on behalf of the State Respondent No.1. 2. The writ petition is aggrieved by the penalty order dated 5.8.223 passed by the Assistant Commissioner-Rampur, Respondent No.2 in Form MOV-09 under Section 129(1)(b) of the Goods a....

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....sion of this Court in Writ (Tax) No.178 of 2023 (M/s Sahil Traders Vs. State of U.P.) decided on 25.05.2023 which applies squarely to the case at hand. 3. Sri Ankur Agarwal, learned counsel representing the revenue has vehemently opposed the writ petition by submitting that the petitioner has rightly been held not the owner of the goods and the penalty has rightly been imposed upon the petitioner....