2025 (11) TMI 1182

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....YUSH AGRAWAL, J. 1. Heard Shri Vishnu Kesarwani, learned counsel for the petitioner and Shri Ravi Shankar Pandey, learned ACSC for the State - respondents. 2. The instant writ petition has been filed against the impugned order dated 29.03.2023 passed by the Additional Commissioner, Grade - II, (Appeals), State Tax, Sonbhadra. 3. Learned counsel for the petitioner submits that the petition....

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....rated and handed over. However, the transporter, without intimating the petitioner, loaded the goods in vehicle no. UP 65 FT 8974 and send the goods. The Mobile Squad, headed by the Assistant Commissioner, intercepted the goods and at the time of interception of the goods, only tax invoice was there without there being any e-way bill. On the said premise, the goods were seized. He further submits ....

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....tioner is a registered dealer and is submitting its return and paying all requisite tax. There is no element of evasion of tax and therefore, the impugned orders are bad in law. 6. Per contra, learned ACSC supports the impugned orders and submits that at the time of interception, the transporter failed to produce the e-way bill. Once the e-way bill has not been produced, the intention to evade ....

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....etention/seizure order, the proceedings are justified. The relevant paragraph is reproduced as under:- "8. So far as reliance placed on judgment in Axpress Logistics India Pvt. Ltd (supra) is concerned, the said case, apparently, has no application, inasmuch as in the said case, the Court has noticed that the e-way bill under the U.P. GST Act was downloaded by the petitioner therein much ....