9911796707
TMI Blog2023 (10) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... ER 1. Heard Mr. Suyash Agrawal for the petitioner and Mr. Rishi Kumar, learned ACSC for State/respondents. 2. The instant Writ Tax is being entertained by this Court in view of the fact that G.S.T. Tribunal is not functional in the State of Uttar Pradesh pursuant to the Gazette notification of the Central Government bearing number CG-DL-E-14092023-248743 dated 14.09.2023. 3. By means of this wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er was passed in Form GST MOV-06 on the ground that documents shown by the driver of truck relating to the consignment and both the parties were not verified by the competent officer, therefore, it was found that the goods were transported with intention to evade tax. Thereafter GST MOV- 07 was issued and order was passed on GST MOV-09 seizing the goods and for its release security as well as pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidering the material on record, the impugned order has been passed illegally. . He prays for allowing the writ petition. 6. Per contra, learned Additional Chief Standing Counsel supported the impugned order and submitted that the proceeding has rightly been initiated and at the time of detention as well as seizure of the goods, the purchaser at Delhi was not doing any business. He further submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich shows that the purchaser was registered dealer and its registration is continuing / functioning. 9. Further the returns have been filed and the electronic credit ledger also shows that the business is being undertaken by the purchaser i.e. M/s Shlok Brothers, Delhi. Once from the material brought on record, it shows that the business were being undertaken by the parties, the appellate as wel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments accompanied with the goods itself shows that the purchaser is involved in the business activity i.e. purchase and sale as per the provisions. Once the purchaser is shown as functional / active the authorities ought not to have pass the impugned order confirming the seizure order dated 11.11.2020. 10. In view of of above, the impugned orders dated 21.1.2022 passed by Additional Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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