TaxTMI 
TaxTMI 
2025 (6) TMI 737
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.... counsel for the petitioner and Mr.Ravi Shanker Pandey, learned ACSC for the respondent. 2. By means of present petition, the petitioner is assailing the orders dated 10.7.2023 and 29.1.2021 passed in the proceedings under Section 129 (3) of UP GST /CGST Act, 2017. 3. Learned counsel for the petitioner submits that the petitioner is an authorized vendor of Bharat Petroleum Corporation Ltd. (BPCL....
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....uments produced by the petitioner were an after thought. Thereafter notice was issued in Form GST MOV -07 to which the petitioner has submitted reply along with the e-way bill but the same has been rejected and order dated 4.2.2021 has been passed in Form GST MOV-09 by which tax as well as penalty has been imposed. Being aggrieved to the said order, the petitioner has filed an appeal, which has al....
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....ssing of the detention order along with the reply to the notice, stock transfer note as well as e-way bill was submitted but the same was not acknowledged by the respondent authority. He submits that once it is admitted that the goods in question cannot be sold in open market, then there is no intention to evade the payment of tax, therefore, the entire proceedings is bad and is liable to be set a....
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....rt has perused the records. 8. Admittedly, at the time of detention, the goods in question was 4 MPD machines (Petrol and Diesel delivery machines) and same were to be used for installation at the petrol pump of BPCL at Atarra, district Banda. A certificate has been brought on record showing that the said goods were not for trade, therefore, price of the same cannot be determined. 9. Further non....