2024 (3) TMI 162

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....f of the petitioner and Sri Ravi Shankar Pandey, learned Additional Standing Counsel appearing for the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the writ petitioner is aggrieved by the order imposing penalty dated September 15, 2018 passed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the &#39....

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.... quantity of the goods was 13,820 kilograms out of which 8200 kilograms were dropped at Shamli and the balance goods were taken to Muzaffar Nagar. 5. Learned counsel appearing on behalf of the petitioner relied on the Dharm Kata to indicate the exact weight of the goods that were delivered at Shamli, and thereafter, at Muzaffarnagar. This factual aspect has not been considered by both the authori....