2021 (11) TMI 1014

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..... arned counsel for the petitioner has pointed out the order passed under Section 129(3)(Form GST MOV-9) in which the amount of tax and penalty have been assessed by the authority concerned. It is contended that the entire amount of tax so assessed in the aforesaid order under Section 129(3) of the Act, has been paid in full. Evidence whereof has been enclosed by way of challan and corresponding sta .....

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..... y the driver, however, in the e-way bill, due to a bonafide clerical inadvertence, the vehicle number was not mentioned. It is contended that there was no intention to evade tax at all. It has further been stated that in view of non-constitution of the Appellate Tribunal under the provisions of Section 109 of the U.P. Goods and Services Tax Act, 2017, the second appeal provided for under the provi .....

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..... 23 of the writ petition. Matter requires consideration. Learned Standing Counsel prays for and is granted three weeks' time to file a counter affidavit. Rejoinder affidavit, if any, may be filed within two weeks thereafter. List thereafter. In the meanwhile, since the amount of tax assessed, consequent upon seizure, has already been deposited, the recovery of the balance amount ap .....

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