2025 (4) TMI 1513

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....Heard Sri Pranjal Shukla, learned counsel for the petitioner and Sri R.S. Pandey, learned Additional Chief Standing Counsel for the State respondents. 2. By means of instant writ petition, the petitioner has assailed the order dated 31.12.2019 passed in Appeal No.242/19/2019-20 by the Additional Commissioner, Grade-2, (Appeal), Commercial Tax, Basti as well as the order dated 08.05.2019 passed ....

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....he authorities have not recorded any intention to evasion of payment of tax at any stage. He submits that due to the mistake of the driver of the vehicle whereby the goods were in transit, a long route was taken that cannot be the ground for seizure of the goods in transit. 5. In support of his submission, he has placed reliance upon the judgment of this Court passed in the case of M/s Om Praka....

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....of evasion of tax on the part of the petitioner and therefore, no adverse inference can be drawn against the petitioner. 9. Further, the record shows that there is no such provision under the GST Act which empower the authorities to seize the goods if the goods in transit were on a different route. Under the GST Act, no provision has been made for declaration of the route during the transition ....

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....n the route of its destination, therefore, there was intention to evade tax. Under the GST Act, there is no specific provision which bounds the selling dealer to disclose the route to be taken during transportation of goods or while goods are in transit however there was a provision under VAT Act to disclose the rout during transportation of goods to reach its final destination. Once the legislatu....