2025 (8) TMI 923

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....: Aditya Pandey For the Respondent : C.S.C. ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Mr. Aditya Pandey,learned counsel for the petitioners and Mr. Ravi Shanker Pandey for the State-respondents. 2. The issue involved in both the writ petitions are common, therefore, with the consent the parties, both the writ petitions are decided by a common order, treating Writ Tax No. 72 of 2....

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....ere intercepted on 27.5.2022 by respondent no. 2 at Naubasta, Kanpur Nagar, UP and on physical verification, it was found that e-way bill, accompanying with the goods, was expired. Thereafter a show cause notice was issued and demand of penalty order dated 31.5.2022 was passed in Form GST MOV-09. The petitioner challenged the said order in appeal, which has also been dismissed. 5. Learned couns....

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....etitioner has relied upon the judgement of this Court in the case of M/s Ashoka P.U. Foam (India) Pvt. Ltd. Vs. State of UP and others (Neutral Citation No. 2024:AHC:11844) and M/s Globe Panel Industrial India Pvt. Ltd. Vs. State of UP and others (Neutral Citation No. 2024:AHC:19158) as well as Division Bench of this Court in the case of M/s Sarvottam Rolling Mills Pvt. Ltd. Vs. State of UP and ot....

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...., the e-way bill has been expired. The record further reveals that before the seizure order could be passed, updated eway bill was generated and same had been produced before the respondent authorities but no due weightage was given by the respondent authority. The record further reveals that no finding has been recorded by the respondent authorities with regard to intent of the petitioner for avo....