9911796707
TMI Blog2023 (11) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... aring number CG-DL-E-14092023-248743 dated 14.09.2023. 3. Since the issues involved in both the writ petitions are similar, therefore, the same are being decided by the common order. Writ Tax 527 of 2023 is taken as a leading case for deciding the controversy involved in both the writ petitions. 4. The present writ petition has been filed challenging the order dated 04.08.2022 passed by the Assistant Commissioner, Mobile Squad - 3, SGST, Bareilly as well as the order dated 30.01.2023 passed by the Additional Commissioner, Grade - 2 (Appeal), Bareilly. 5. The brief facts of the case are that the petitioner is a Proprietorship concern. In the normal course of its business, on 04.08.2022, the goods were loaded from the business premises of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... count, neither any notice was issued, nor any opportunity was given to the petitioner for rebutting the same. He prays for allowing the writ petition. 7. Per contra, learned Additional Chief Standing Counsel supports the impugned order and submits that that perusal of the record shows that tax invoice no. 33 and e-way bill were generated on a day prior to the movement of goods. When the goods were detained and seized, the petitioner generated new tax invoice on the same number, which was accompanied the goods (bill no. 33) after correcting the weight both in the tax invoice as well as in the e-way bill. This shows the intention of the petitioner to evade tax and the same is in contravention to the provisions of the Act. He prays for dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d therefore, the impugned order cannot be sustained in the eyes of law. In the instant case, the petitioner was not put to any notice or opportunity being afforded to bring material on record to contest its case, which is in clear violation of the principles of natural justice. 12. In view of the above, the order dated 04.08.2022 passed by the Assistant Commissioner, Mobile Squad - 3, SGST, Bareilly as well as the order dated 30.01.2023 passed by the Additional Commissioner, Grade - 2 (Appeal), Bareilly cannot be sustained in the eyes of law. The same are hereby quashed. 13. The writ petitions succeed and are allowed. 14. The matter is remanded back to to the Additional Commissioner for deciding the issue afresh after giving full opportu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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