2023 (10) TMI 583

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....astava, Shubham Agrawal For the Respondent : C.S.C. ORDER HON'BLE PANKAJ BHATIA, J. 1. The present petition is being heard after exchange of pleadings. 2. This petition challenges the order dated 27.12.2017 whereby, an order came to be passed holding that the petitioner was liable to pay tax on the value of the goods assessed as Rs. 9,70,000/-, the tax amount was quantified as 1....

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....ice was issued to the petitioner on 19.12.2017. The reasons for detention as elaborated in the order dated 27.12.2017 are that no TDF-01 form was not downloaded for carrying the goods from one State to another. It was also recorded that the goods are being transported to one Guru Nanak Institute of Technology who had no GST number. It was also recorded that the transportation of such huge quantity....

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....ay Bill in the form of TDS-01 was expected to be downloaded, which was not available and was duly accepted by the driver and thus, the authorities had the power to take action under Section 129 (1) of the UPGST Act. 6. Based upon the assessment with regard to the quantum of goods, the order impugned came to be passed proposing the levy of tax and the penalty. The appellate order, while dismissi....

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....8), decided on 27.07.2022. 8. Learned Standing Counsel, in all fairness while places reliance on the circular issued by the State of U.P. itself as is annexed as Annexure-CA-1 argues that in movement, the goods were not carrying the E-way Bill, the authority carrying the goods would be called upon to upload the E-way Bill. The action of the respondent in the present case is contrary to the circ....