2025 (9) TMI 1336

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....PIYUSH AGRAWAL, J. 1. Heard Sri Parth Goswami, holding brief of Sri Pranjal Shukla, learned counsel for the petitioner and Sri Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the State-respondents. 2. The present writ petitioner has been filed assailing the order dated 16.07.2022 passed by respondent no. 3/the Assistant Commissioner, Mobile Squad-6 State-4 Goods & Service ....

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.... notice was issued to the petitioner. The petitioner submitted a reply and alongwith reply, bilty, e-way bill, delivery challan were again produced. 4. Not being satisfied, an order was passed on 16.07.2022 by the respondent no.3 demanding Rs. 3,42,000/- for release of the same. Thereafter, the proceedings under section 129 (3) of the Rules framed under the GST Act, imposing tax penalty amounti....

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....e time of interception but it was produced subsequently. No documents were produced by the petitioner, therefore, action taken against the petitioner, is justified. In support of his submission, he relied upon the judgment of this Court in the case of 8. After hearing the learned counsel for the parties, the Court has perused the record. 9. It is not in dispute that goods in question was a h....