2025 (11) TMI 487

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....RDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Sri Aditya Pandey, learned counsel for the petitioner and learned ACSC for the State respondent. 2. By means of the present writ petition the petitioner has assailed the order dated 4.2.2023 passed in form GST MOV-06 as well as the order dated 31.5.2023 passed by he respondent no.1 in appeal. 3. Learned counsel for the petitioner submits tha....

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....oduced and the statement of the driver was recorded in Form GST-MOV-01 wherein the driver of the vehicle has specifically stated that the goods were being transported from Kanpur to Varanasi. He further submits that goods in question were detained on the ground that transportation of the goods were made by reusing the same documents. He further submits that notice was issued to petitioner to which....

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....in absence of such an enquiry no adverse inference can be drawn against the petitioner. In support of his submission he has relied upon the judgment of this Court in Writ Tax No. 503 of 2020 (M/s Anandeshwar Traders vs. State of U.P. and others) decided on 18.1.2021. 4 Per contra, learned ACSC supports the impugned order. He submits that the petitioner in the garb of the documents in question h....