2025 (9) TMI 1337

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., J. 1. Heard Shri Pranjal Shukla, learned counsel for the petitioner and Shri Ravi Shankar Pandey, learned ACSC for the State - respondents. 2. The instant writ petition has been filed challenging the impugned order dated 14.07.2023 passed by the Additional Commissioner, Grade - 2 (Appeal - II), Meerut as well as the impugned order dated 18.08.2022 passed by the Assistant Commissioner, Comm....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ar on 17.08.2022, the same was intercepted by the Mobile Squad and the statement of the driver was recorded in MOV - 01 on 17.08.2022 itself. Physical verification was done and a report was prepared in GST MOV - 04. Thereafter, detention order was passed and notice was issued to the petitioner. He further submits that a detailed reply was submitted by the petitioner, but not being satisfied with t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... State of U.P. & 2 Others [Writ Tax No. 600/2022, decided on 17.05.2022]. 5. Per contra, learned ACSC supports the impugned orders and submits that at the time of interception, the driver made the statement, which clearly demolishes the stand of the petitioner. The driver of the vehicle has made a statement that the truck was loaded on 16.08.2022 from morning to evening. Further, the driver ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... on 16.08.2022 from morning to evening and after the goods were loaded, the same directly moved from Aligarh By-pass to Bulandshahar to Meerut. The driver also categorically stated that no goods were ever loaded and transported from Aligarh to Iglass. In view of the said fact, the document prepared and presented that the goods moved from Aligarh to Iglass is of no help to the petitioner. 8. The....