TaxTMI 
TaxTMI 
2024 (6) TMI 156
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...., the goods found loaded on the truck were different from those disclosed in the E-Invoice. Thus, against disclosed goods Maize (corn) oil, the goods found loaded on the truck were 'Fatty Acid Supplement'. That conclusion of different goods has been drawn allegedly on the strength of lab report obtained from a private lab namely Anni Laboratories, dated 15.04.2024. 3. On 23.05.2024 we passed the last below quoted order: "1. Besides the delay in issuance of the show cause notice (MOV-07), it is the petitioner's case, neither any date was fixed for submission of reply nor any date was fixed for personal hearing. In any case such dates were not communicated to the petitioner. Further, in the context of the goods being d....
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....iance has been placed on the documents described as receipt issued by Jeet Ram as has been enclosed to the first written instructions relied by learned Standing Counsel received by him on the last date. 5. Since we propose to dispose of the present writ petition as this stage, we have taken the written instructions received by learned Standing Counsel on record and have marked the written instructions first as 'X' and second as 'Y' respectively. 6. At present in such facts, it has been vehemently urged by learned counsel for the petitioner that the petitioner's right to opportunity of hearing has been grossly impaired by not supplying the relied upon documents. Unless, the petitioner had been confronted with the la....
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....t, it is not possible to rule out other occurence arising from other circumstances leading to the name Jeet Ram finding its mention, on the document, now described as the receipt. 10. Once a receipt was being obtained by the revenue authorities to a document being supplied to the driver of the truck, proper/credible narration of that transaction should have been recorded on that receipt in the handwriting of the person to whom such document was being supplied. Only in the case, the person to whom document may be handed over may be illiterate, for which reason the receipt may be obtained on a thumb impression, the fact of receipt may be recorded in any other handwriting, by an independent person. Since signature has been obtained of Jeet ....
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....than that, objection of lack payment of fee has been raised. 14. Without intending to go into issue any deeper to fix responsibility, at present we find that interest of justice would be met if the impugned order is set aside and the revenue authority required to make available to the petitioner all adverse material being relied against it. Thereupon the petitioner may furnish its reply and a fresh order may be passed under Section 129 of the UP GST Act, 2017. 15. Accordingly, the writ petition is disposed of with the following directions: (i) The impugned order is set aside. (ii) The revenue authority may make available to the petitioner all adverse material within a period of one week from today. (iii) The....
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....¤¸à¥¦] द.10/- आगरा, दिनांक: 13/ अपà¥à¤°à¥ˆà¤² 2024 Sample Name: Corn Oil Ref. No.02/04/2024. Reported on: Dt. 15.04.2024 Sample Received on: Dt. 13.04.2024 Commenced on: Dt. 13.04.2024 Mark: Received sample in a one litre plastic water bottle adhered with transparent tape at cape side and a white paper warped over bottle marked as RJ47GA0319 two initial under date 13.04.2024 Appearance: The sample is in the form of pale yellow oily liquid having settled less amount of white crystals the sample in melted form clear pale yellow oily liquid Sr.No Parameter Name Result FSSAI Limit Test Method (Corn Oil) ....