2023 (11) TMI 94

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....notification of the Central Government bearing number CG-DL-E-14092023-248743 dated 14.09.2023. 3. Since the issues involved in both the writ petitions are similar, therefore, the same are being decided by the common order. Writ Tax 527 of 2023 is taken as a leading case for deciding the controversy involved in both the writ petitions. 4. The present writ petition has been filed challenging the order dated 04.08.2022 passed by the Assistant Commissioner, Mobile Squad - 3, SGST, Bareilly as well as the order dated 30.01.2023 passed by the Additional Commissioner, Grade - 2 (Appeal), Bareilly. 5. The brief facts of the case are that the petitioner is a Proprietorship concern. In the normal course of its business, on 04.08.2022, the g....

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....t before taking an adverse inference on the said count, neither any notice was issued, nor any opportunity was given to the petitioner for rebutting the same. He prays for allowing the writ petition. 7. Per contra, learned Additional Chief Standing Counsel supports the impugned order and submits that that perusal of the record shows that tax invoice no. 33 and e-way bill were generated on a day prior to the movement of goods. When the goods were detained and seized, the petitioner generated new tax invoice on the same number, which was accompanied the goods (bill no. 33) after correcting the weight both in the tax invoice as well as in the e-way bill. This shows the intention of the petitioner to evade tax and the same is in contraventio....