2025 (2) TMI 881

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....d counsel for the petitioner and learned ACSC for the State - respondents. The instant writ petition has been filed against the impugned order dated 03.04.2024 passed by the Additional Commissioner, Grade - 2, Saharanpur as well as the impugned order dated 06.3.2024 passed by the Assistant Commissioner, Sector - 2, Mobile Squad - 1, Saharanpur. Learned counsel for the petitioner submits that the....

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....e goods, e-way bill, bilty, etc. were also accompanying. The goods were onward journey from Bijnor (UP) to Punjab accompanying with tax invoice, e-way bills, transporter bilty, etc., but the vehicle no. UP 20 AT - 9997 carrying the goods was intercepted at Devband, Saharanpur. On physical inspection, the respondent no. 2 found no discrepancy in the goods, but the goods were detained only on the g....

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....issuing of the show cause notice and passing of the seizure order, e-tax invoice was produced before the authority concerned, but in spite of the said facts, the impugned order was passed. He further submits that due to technical glitch in the GST portal, the e-tax invoice could not be generated. The authority below has not recorded any finding that the petitioner has intention to evade tax, but s....

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....of U.P. & Others [(2023) 12 Centax 137 (All.)]. Per contra, learned ACSC supports the impugned orders. After hearing learned counsel for the parties, the Court has perused the record. It is not in dispute that the goods in question were accompanying with tax invoice, e-way bill, bilty, etc., in which no adverse inference regarding the description of goods and the quantity of goods was ever draw....