2025 (9) TMI 50

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....39;BLE PIYUSH AGRAWAL, J. 1. Heard Shri Vishwajit, learned counsel for the petitioner and Shri Ravi Shankar Pandey, learned ACSC for the State - respondents. 2. Since learned counsel for the parties submit that the issues involved in these writ petitions are similar, therefore, the same are being decided by the common order. With the consent of the parties, Writ Tax No. 1558 of 2022 is taken as ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....initiated against the petitioner. After deposit of tax and penalty, the goods were released. Thereafter, the petitioner preferred appeal, which was rejected vide impugned order dated 23.02.2021. He further submits that the issue in hand is squarely covered by the judgement of this Court in Axpress Logistics India Private Limited Vs. Union of India & 3 Others [Writ Tax No. 602/2018, decided on 09.0....