2024 (7) TMI 1037

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.... 30.7.2020 passed by the respondent No. 3 in Appeal No. 2274 of 2019, M/s. Vishal Steel Supplier Vs. Assistant Commissioner, Commercial Tax, Mobile Squad, Unit 10, Ghaziabad. (ii) Issue a writ, order or direction in the nature of certiorari quashing of order dated 10/11.12.2019 passed by respondent No. 4." 3. Learned counsel for the petitioner submits that goods in question were on its onward journey from Muzaffarnagar to Ghaziabad accompanying all the requisite documents as required under the law i.e. tax invoice, e-way etc. however the same were intercepted at distt. Hapur but at the time of interception no discrepancy whatsoever was found with regard to quality, quantity as well as description of the goods in question. The go....

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....hief Standing Counsel supports the impugned order and submits that the goods in question were likely to be sold at distt. Hapur without paying appropriate taxes and it is evident that truck was found near distt. Hapur in stead of Ghaziabad. He further submits that truck was not on its normal route but the same was on its different route, therefore, the proceeding has rightly been initiated against the petitioner. He prays for dismissal of the present petition. 8. After hearing learned counsel for the parties, the Court has perused the records. 9. It is not in dispute that the goods were coming from Distt. Muzaffarnagar and same was intercepted during transit. As per the document accompanying with the goods in question, no discrepancy ....