2025 (3) TMI 555

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....l Commissioner, Grade - 2, (Appeal 1st), Commercial Tax, Meerut in Appeal No. 068 of 2019, under Section 129 (3) of UP G.S.T. Act for the assessment year 2019-20. 3. Learned counsel for the petitioner submits that the petitioner is a registered firm having GSTIN No. 09AAAPF7319M1ZJ. He submits that in the normal course of business, the petitioner has placed an order from M/s R.G. Steels, Ghaziabad for 16.7 ton of iron steel in which bill no. 0140 dated 27.6.2019 was generated and the goods were transported with the vehicle having registration no. UP 77 N 8477 but on its onward journey from Ghaziabad to Meerut, the goods were intercepted on 28.6.2019 by the Mobile Squad and on physical verification, it was found that place of unloading wa....

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.... further submits that in the present case, there is clear cut violation of the Rules, therefore, the seizure and penalty proceedings are justified in accordance with Act and Rules. 7. Learned ACSC further submits that findings of fact recorded against the petitioner have not been assailed in any part of the writ petition, therefore, the petition itself is liable to be dismissed. 8. After hearing learned counsel for the parties, the Court has perused the records. 9. Admittedly, the goods in question were transported from Ghaziabad to Meerut on 28.6.2019 and at the time of interception, the goods in question were found at different destination from the destination mentioned in the accompanying documents. After physical verification a....

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....b worker to another or are returned to the principal.] (2) The challan issued by the principal to the job worker shall contain the details specified in rule 55. (3) The details of challans in respect of goods dispatched to a job worker or received from a job worker 2[******] 3[during a specified period] shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month succeeding 4[the said period] 5[or within such further period as may be extended by the Commissioner by a notification in this behalf: Provided that any extension of the time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to benotified by the Commi....

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.... quantity (provisional, where the exact quantity being supplied is not known ); (vi) taxable value; (vii) tax rate and tax amount - central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee; (viii) place of supply, in case of inter-State movement; and (ix) signature. (2) The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner, namely:- (a) the original copy being marked as ORIGINAL FOR CONSIGNEE; (b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and (c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNER. (3) Where goods ....