2025 (11) TMI 1424

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....9;BLE PIYUSH AGRAWAL, J. 1. Heard Shri Niraj Kumar Singh, 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 26.10.2021 passed by the Additional Commissioner, Grade - 2 (Appeals) Second, Commercial Tax, Meerut. 3. Learned counsel for the petitioner submits t....

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....e was issued and an order under section 129(3) of the GST Act was passed on 09.10.2020. Thereafter, the goods were released vide order dated 16.10.2020 on payment of amount equal to the market price by observing that M/s Balaji Enterprises (consignee) and M/s Pharmaid Health Care are the buyers/owners of the goods as per the tax invoice. 4. He further submits that once the goods were released f....

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....ts and therefore, the proceedings have rightly been initiated against the petitioner. 6. After hearing learned counsel for the parties, the Court has perused the record. 7. It is nobody's case that the petitioner is a transporter and is transporting goods from one place to another by charging transportation charges. The goods in question were in transit from Dehradun to Delhi, which were....

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....n released in their favour. The records shows that the authorities below have not recorded any finding against the petitioner, who is a transporter. No finding has been recorded that the transporter, i.e., the petitioner, is engaged in the business of purchase and sale of any goods. Once the consignor come forward with the case that due to human error of the labourer, less goods were loaded at nig....