2022 (2) TMI 1003

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..... rent on the face of the record - HELD THAT:- A perusal of the Section 107 of the U.P. Goods and Services Tax Act, 2017, shows that the appeal could have filed by the assessee. The Court would like to know as to why action could not have been taken under Section 161 when there was definitely an error which was apparently there, namely, the details of the owners which were produced by the driver .....

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..... e was seized and detention orders were passed. Thereafter, instead of getting the vehicle released immediately, the driver answered to the show cause notice which was issued on 2.8.2021 and thereafter the petitioner passed an order on 16.8.2021 wherein, he imposed a tax of ₹ 73,236/- and penalty of 100% was also imposed. Similarly, other trucks were also subjected to tax and penalty. The pet .....

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..... ould have informed his superiors who in their turn would have filed appeals under Section 107 of the U.P. Goods and Services Tax Act 2017. A perusal of the Section 107 of the U.P. Goods and Services Tax Act, 2017, shows that the appeal could have filed by the assessee. The Court would like to know as to why action could not have been taken under Section 161 when there was definitely an error .....

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