9911796707
TMI Blog2022 (4) TMI 1404X X X X Extracts X X X X X X X X Extracts X X X X ..... rder u/s 161 of GST Act instead of informing the superiors - petitioner submitted that petitioner is under suspension since January, 2022, therefore, prayer for revocation of suspension be allowed - HELD THAT:- learned Standing Counsel appearing for State-Respondents, submits that charge sheet has been served upon petitioner in the month of March, 2022, reply has also been submitted by petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel in the instant writ petition to explain the case. On 27.7.2021, certain vehicles including a vehicle being Truck No. UP 23 AT 1745 were intercepted while going from Moradabad to Delhi. It was found that the Driver of the vehicle no. UP 23 AT 1745 did not have a tax invoice and the E-way pass for the vehicle and, therefore, the vehicle was seized and detention orders were passed. Thereafter, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instant case, the Officer/Petitioner had found that documents which were shown by the Driver were at variance with the GST records. Learned Additional Chief Standing Counsel Sri Amit Kumar, however, submitted that the petitioner ought not to have taken action under Section 161 of the U.P. Goods and Services Tax Act, 2017 and instead should have informed his superiors who in their turn would hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner has imposed maximum penalty, therefore, there is no illegality in the orders passed by petitioner under the provisions of U.P. Goods and Services Tax Rules, 2017. Learned counsel for petitioner has relied on a judgment passed by Supreme Court in Union of India and others vs. Ashok Kumar Aggarwal, (2013) 16 SCC 147 and contended that in case prima facie charges are baseless and are ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
