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2025 (9) TMI 321
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....spondent no.3. Further prayer has been made to direct the respondent authorities to refund the deposited amount to the petitioner. Learned counsel for the petitioner submits that the firm of the petitioner is carrying the business of purchase and sale of branded electronics home appliances like LED TV, refrigerator, washing machine etc. He further submits that the petitioner purchased the aforementioned electronic goods from an authorised dealer M/s Kothari Marketing, Agra who issued tax invoices on 20.10.2018 in favour of the petitioner. He further submits that the supplier booked a small Vehicle No. UP80BT 8750 for transportation of the goods and with e-way bills were generated which were valid upto 22.10.2018. He further submits that ....
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....cumstances of the case. He further submits that the omission or mistake in the documents is liable to be rectified, therefore, the impugned orders are liable to be set aside with the direction to refund the amount deposited by the petitioner. Learned counsel for the petitioner further submits that the goods in question were electronics goods, serial numbers of the items were also mentioned in the tax invoices and no discrepancy, whatsoever was found in the items on physical verification. He further submits that once the goods were found to be as per the accompanying documents specifically mentioning the serial numbers of the items no adverse inference can be drawn to evade payment of tax. He further submits that in appeal specific ground....