TaxTMI 
TaxTMI 
2024 (6) TMI 156
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....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 detained and seized and penalty levied on allegation ....
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....y 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 lab report of Anni Laboratory and unless the petitioner had been given an ....
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....nces 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 Ram, therefore, the seizing authority ought to have obtained writing of the said....