2023 (10) TMI 102

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....vernment bearing number CG-DL-E-14092023-248743 dated 14.09.2023. 3. By means of this writ petition, the petitioner is assailing the order dated 21.1.2022 passed by Additional Commissioner, Grade -2 (Appeal) Commercial Tax, Judicial Division Basti, respondent no. 1 and the order dated 11.11.2020 passed by Assistant Commissioner, Commercial Tax, Mobile Squad, Basti, respondent no.2. 4. Brief facts of the case are that petitioner is a proprietorship firm and is registered under AGST (Assam Goods and Services Tax) Act having GSTIN No. 18AEKPM5808E1ZE. The goods in question were sold by the petitioner to M/s Shlok Brothers, Delhi through e-way bill no. 881122952901 generated on 31.10.2020 and G.R. No. 0207 of M/s Nagpur Assam Road lines, ....

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....onal Chief Standing Counsel supported the impugned order and submitted that the proceeding has rightly been initiated and at the time of detention as well as seizure of the goods, the purchaser at Delhi was not doing any business. He further submits that documents filed thereafter is only an afterthought. He prays for dismissal of this writ petition. 7. The Court has perused the records. 8. Admittedly, the goods in question was purchased by M/s Shlok Brothers, Delhi from the petitioner and along with the goods requisite documents as provided under the Act was accompanied and its genuineness was not disputed however after detention of the goods a report was called from the Delhi G.S.T. Authority about genuineness of purchaser ( M/s Shl....