2024 (2) TMI 1365

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....SARAF, J. 1. Heard Mrs. Pooja Talwar, learned counsel appearing on behalf of the petitioner and Sri Ravi Shankar Pandey, learned Additional Chief Standing Counsel appearing on behalf of the State. 2. This is a petition under Article 226 of the Constitution of India, wherein the writ petitioner is aggrieved by penalty order dated December 11, 2017 passed under Section 129(3) of the Uttar Pradesh ....

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....at the interception had taken place prior to April, 2018, accordingly, the judgement 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) would apply in this particular case. Furthermore, one may take reference to the judgment of this Court in M/s Globe Panel Industries India Pvt. Ltd. v. State of U.P. and others (Writ Tax No.141 of ....