TaxTMI 
TaxTMI 
2025 (7) TMI 1132
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....ported from Gorakhpur to Muzaffarnagar. The invoice and bilty showed that goods were to be unloaded at Ansari Road, Muzaffarnagar. The goods were intercepted on 06.03.2020 as it were being unloaded at a different place known as Purani Ghans Mandi, Muzaffarnagar. Proceedings under Section 129 of Goods and Service Tax Act, 2017 (hereinafter called as "the Act of 2017") were initiated against petitioner and on the reply being filed, the officer concerned refused to accept the explanation afforded and passed the order of penalty which was carried in appeal which has been dismissed. 4. Learned counsel for the petitioner submits that the petitioner had taken the place at Purani Ghans Mandi, Muzaffarnagar from his wife and an agreement was execut....
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....his Court rendered in case of M/s. Zhuzoor Infratech Private Ltd. vs. Additional Commissioner Grade and another, 2025 UPTC (Vol. 119) 309 and Kitchen Equipments Manufacturing Co. vs. Additional Commissioner Grade 2, 2025 UPTC (Vol. 119) 476. Reliance has also been placed upon the decision of Madras High Court rendered in case of M/s. Creamline Dairy Products Ltd. vs. State Tax Officer, 2025 UPTC (Vol. 119) 348. 6. Learned Standing Counsel has opposed the writ petition and submitted that the application for amendment of registration was moved after the goods were detained on 06.03.2020. According to him, the entire story was set up by petitioner for the release of the goods which had contravened the provisions of Section 129 of the Act of 2....