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TMI Blog2023 (10) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... E-14092023-248743 dated 14.09.2023. 3. By means of present writ petition, the petitioner is assailing the order dated 17.8.2021 passed by respondent no. 1 in Appeal No. GST 016/2020 A.Y. 201920, under the provisions of 129 (3) of UP G.S.T. Act, 2017. 4. Brief facts of the case are that the petitioner is a registered dealer engaged in trading of Bidi, Match box, Tobacco, etc. In the normal course of business, petitioner received order for supply of bidi and match box from M/s Satish Chand Shelendra Kumar, Karahal Road, Mainpuri and from M/s Pawani Provisions Store, G.T. Road Chhibramau, Kannauj. Thereafter the petitioner prepared the Tax invoices no. 723 and 724 both dated 16.1.2020 as well as E-way bill no. 481104756271 and 461104755579 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... river has given statement that the goods were to be unloaded in Mainpuri itself in the garb of accompanying documents. He further submits that the said fact is incorrect as statement of the truck driver has been recorded in GST MOV-01 and a copy of which has been annexed as Annexure no. 2 to this writ petition, which does not supports the case of the respondent authority. 6. In support of his claim, learned counsel for the petitioner has relied upon the judgement of Gujrat High Court in Special Civil Application No. 19549 of 2021 (M/s Karnataka Traders Vs. State of Gujrat) decided on 6.1.2022 and Telengana High Court in W.P. No. 2869 of 2021, Vijay Metal Vs. Deputy Commercial Tax Officer, decided on 28.4.2021. He submits that in the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accompanying the goods. Copy of the statement of truck driver is annexed as Annexure no. 2 to this writ petition. 10. Another issue raised that the goods along with truck was not on the route of its destination, therefore, there was intention to evade tax. Under the GST Act, there is no specific provision which bounds the selling dealer to disclose the route to be taken during transportation of goods or while goods are in transit however there was a provision under VAT Act to disclose the rout during transportation of goods to reach its final destination. Once the legislature itself in its wisdom has chosen to delete the said provision, this Court opined that the authorities were not correct in passing the seizure order even if the vehicl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the parties, we find the force in the contention of the learned advocate appearing for the petitioners that there cannot be any mechanical detention of a consignment in transit solely on the basis of the two reasons as stated by the respondent No.3 in the impugned notice. We find that merely the direction preferred by the petitioners for delivery of consignment to the place destined for, an inference cannot be drawn with regard to the intention of the petitioners to evade tax. So far as the second ground with regard to the goods being transported to be undervalue is concerned, no material has been placed on record. Even otherwise, as held by this Court as well as other High Courts, it is a settled legal position that undervaluation cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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