2023 (11) TMI 359

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....means of this writ petition, the petitioner is assailing the order dated 27.1.2022 passed by Assistant Commissioner, Mobile Squad, State Goods and Services Tax, Khataunil Unit Muzaffarnagar, respondent no. 3 and the order dated 2.7.2022 passed by Additional Commissioner, Grade -2 (Appeal), State Goods and Services Tax Muzaffarnagar, respondent no. 2. 4. Brief facts of the case as stated, are that the petitioner is a proprietorship concerned having GSTIN No. 09AAPFG6376E1ZY and engaged in the business of manufacturing and sale of laminated papers. In the normal course of business, the goods were loaded on Truck no. RJ 01 GC 4269 for dispatch from Muzaffarnagar to Rajasthan along with tax invoices, E-way Bills and GR. During transit, the goo....

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....as duly explained the discrepancy, which has been occurred due to clerical error of his accountant and in support thereof, also filed an affidavit of the accountant but none of the authorities have considered the same. The petitioner has no intention to evade the payment of tax as such the impugned order is not justified in the eyes of law and same is liable to the quashed. 6. In support of his contention, learned counsel for the petitioner has relied upon the Division Bench judgement of this Court in M/s Axpress Logistics India Pvt. Ltd. Vs. Union of India and others, (Writ Tax No. 602 of 2018, decided on 9.4.2018) and M/s Bhumika Enterprises Vs. State of UP and others (Writ Tax No. 564 of 2018, decided on 3.4.2018). He submitted that in ....