2024 (4) TMI 771

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....B. SARAF, J. 1. Heard Sri Shubham Agrwal, learned counsel for the petitioner and Sri R.S. Pandey, learned Standing Counsel for the State. 2. This writ petition has been filed assailing the penalty order dated May 21, 2018 passed by respondent no. 2 and the order dated August 5, 2019 passed by appellate authority, respondent no. 3. 3. The petitioner before this Court is a registered dealer....

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....96. Against the said order, an appeal under Section 107 of the Act was preferred by the dealer before the Additional Commissioner, Grade-II (Appeal) Commercial Tax, Saharanpur. The appeal was dismissed vide order impugned dated August 5, 2019. Hence, the present writ petition. 3. Sri Shubham Agrawal, learned counsel for the petitioner submitted that it was a case of stock transfer by the dealer....

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.... and another vs. State of U.P. and others, 2022 UPTC (111) 1080. Reliance has also been placed upon another Division Bench judgment of this Court in case of M/s. Ramdev Trading Company and another vs. State of U.P. and others, 2017 UPTC 1200. 4. Per contra, learned Standing Counsel submitted that the circular of the year 2018 issued by the Commissioner provides that in case of any mistake in en....

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....nd will be covered under the circular No.41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018, as the number mentioned in the e-way bill was UP-14BT/3276 and the mistake is of only of 14BT/3276 in place of 11T/2175. 7. It is not in dispute that goods were being transported by the dealer through stock transfer from its unit at Saharanpur to its sale depot at Ghaziabad. From perusa....