2025 (2) TMI 791

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ade -02 (Appeal ) -V, State Tax Kanpur, respondent no. 1 and the order dated 20.12.2022 passed by Assistant Commissioner, Sector 2 (Mobile Squad-4), Kanpur, respondent no. 2. 4. Learned counsel for the petitioner submits that the petitioner is a registered dealer having GSTIN No. 19AACZ8741R1ZA and in the normal course of business, the petitioner has received an order from Krishna Constellation Pvt. Ltd. New Delhi for the supply of 16 mm TMT Bar. In pursuance of the said order, the petitioner approached one of the manufacturer namely Rungta Mines Limited, Jharkhand and placed the said order with specific direction that bill is to be issued in favour of the petitioner but delivery of shipment was made at New Delhi party. Thereafter the e-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... another place so that transaction in question may not escape levy of tax, if any, at the time of passing of the original assessment order. He prays for allowing the present writ petition. 7. Per contra, learned ACSC supports the impugned orders and submits that proceedings have rightly been initiated. 8. After hearing learned counsel for the parties, the Court has perused the records. 9. It is not in dispute that the goods in question was intercepted, detained and seized during its onward journey from Jharkhand to New Delhi on the technical ground that in place of shipping address, the address of West Bengal was mentioned but in the e- tax invoice, the same is mentioned as New Delhi. However no other discrepancy whatsoever was poi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ich was valid up to 16.12.2022. In the present case, the e-way bill has not been cancelled within its validity, therefore, no adverse view can be taken against the petitioner that if the goods were not intercepted, transaction in question could have escape to assessment. 13. This Court in the case of M/s Sun Flag Iron and Steel Company Limited Vs. State of UP and others; Neutral Citation No. 2023:AHC:215906 has held that the purpose of e-way bill is that the department should know the actual movement of the goods and once the e-way bill is not cancelled within the prescribed period, the genuineness of the transaction cannot be questioned. Relevant paragraph of the said judgement is quoted hereunder: 11. Under the G.S.T. regim....