2025 (9) TMI 987

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....arned counsel for the petitioner and Sri Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the State-respondent. The present writ petition has been filed assailing the order dated 30.04.2019 passed by Additional Commissioner Grade-2 (Appeal), Commercial Tax, Aligarh and order dated 22.02.2018 passed under Section 129(3) of the GST Act passed by respondent no.3/Assistant Commiss....

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....e notice was issued to the petitioner to which, reply was submitted specifically stating that one bag might have been fallen off the truck during transit or missed by the mistake of the driver of the truck. However, not being satisfied with the same, the order has been passed under section 129(3) of the Act, which was assailed by the petitioner in appeal. The Appellate Authority without considerin....

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....itioner, cannot be legally justified. Learned Additional Chief Additional Counsel for the State-respondent supports the impugned order. After hearing learned counsel for the parties, the Court has perused the records. The record shows that the Vehicle No. UP80CT-3246 cannot be treated as a light vehicle as Registration Certificate specifically states that truck with open body. This fact h....