2025 (5) TMI 560

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..... Heard learned counsel for the petitioner and learned ACSC for the State respondents. 2. This petition has been filed challenging the order dated 08.04.2025 passed by the respondent no.3/ Additional Commissioner Grade-2 (Appeal)-III, State Tax, Agra and order dated 09.03.2025 passed by the respondent no.4/ Assistant Commissioner, Mobile Squad Unit-10, State Tax, Agra. 3. Counsel for the pet....

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.... petitioner further submits that the registration of the purchasing dealer was cancelled on 30.04.2025 and, therefore at the time of detention or before passing of the seizure order or at the time of passing of the seizure order, both the purchaser and seller were duly registered. She further submits that the goods were accompanied with tax invoice, etc., but e-way bill could not be produced. She ....

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....ct will be applicable. On the said premise, she prays that the goods be released in view of the said provision. 5. Learned ACSC could not show any provision or circular other than relied upon by counsel for the petitioner, as above. 6. In view of above, matter requires consideration. 7. Learned counsel for the respondents may file counter affidavit within six weeks from today. Rejoinder a....