2024 (4) TMI 413

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....r and Shri Nimai Dass, learned Additional Chief Standing Counsel for the State. 2. Challenge has been raised to the order dated 14.08.2023 passed by the respondent-authority under Section 129(1)(b) of the U.P.G.S.T. Act, 2017 (hereinafter referred to as the 'State Act') imposing penalty @ 50% of the value of goods covered by Tax Invoice No. 2023-24/11, dated 4.8.2023. Those goods have bee....

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....(a) of the State Act. 5. While learned Additional Chief Standing Counsel would submit that the petitioner may be relegated to the forum of the alternative remedy of appeal. On merits, he would submit, since violation was noted, the penalty is justified. 6. Here, learned counsel for the petitioner submits that the petitioner could not avail his statutory appeal for reason of temporary ID having b....

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....and vehicle be released forthwith. 10. Further, the Commissioner of Commercial Tax, U.P., may make appropriate arrangements as may ensure that in cases where goods are seized and or penalty is imposed, a mehcanism be put in place as may allow the owner/third party (to the detention/seizure/penalty), to file appeal through electronic mode. Appropriate verifiable measures be put in place in that re....