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2024 (5) TMI 1260 - HC - GSTIssues involved: Writ petition under Article 226 challenging seizure order, penalty imposition, and appellate order under Section 129(3) of the Uttar Pradesh Goods and Service Tax Act, 2017. Summary: The petitioner challenged the seizure order, penalty imposition, and appellate order based on the statement of the driver, alleging double transportation of goods. The primary document, MOV-01, was not provided to the petitioner, affecting the evidentiary value of the case. The court noted the lack of evidence to prove the double movement of goods and absence of mens rea for tax evasion. Citing a previous judgment, the court emphasized the need for authorities to establish actual double movement of goods. Consequently, the impugned orders were quashed, and the penalty and security deposited by the petitioner were ordered to be refunded. The court also cautioned authorities regarding the importance of providing relevant documents for effective defense in such cases, directing the Commissioner, State Tax, U.P. to ensure proper assistance to counsel in the future.
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