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TMI Blog2023 (11) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... of this Court in the case of M/S Axpress Logistics India Pvt. Ltd [ 2018 (12) TMI 68 - ALLAHABAD HIGH COURT] and M/s Bhumika Enterprises [ 2018 (4) TMI 530 - ALLAHABAD HIGH COURT] . Since the Division Bench has specifically decided the said issue in an identical matter way-back in the year 2018, the impugned order is not justified as the documents have already been produced before passing of the detention as well as seizure order. The matter is remanded to the first appellate authority, who shall pass a fresh order in accordance with law, expeditiously, preferably within a period of two months from the date of producing a certified copy of this order - petition allowed. - Hon ble Piyush Agrawal, J. For the Petitioner : Pranjal Shukla For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice was issued in Form GST MOV-07 on 27.1.2022. The petitioner submitted reply and being not satisfied with the same, penalty was imposed by order dated 27.1.2022. Thereafter the petitioner filed an appeal against the said order, which was also dismissed by impugned order dated 2.7.2022. Hence the present writ petition. 5. Learned counsel for the petitioner has submitted that it is admitted that the goods were moving along with tax invoice no. 139 dated 25.1.2022 along with e-way bill but before physical verification or issuance of show cause notice or passing the detention as well as seizure order, another tax invoice no. 140 dated 25.1.2022 along with e-way bill was produced rectifying the mistake but still notice was issued and pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h judgement of this Court. He prays for allowing the writ petition . 7. Per contra, Mr. Rishi Kumar, learned A.C.S.C. has supported the impugned orders and submitted that at the time of detention of goods in question, the goods were found different and quantity was also different as mentioned in the accompanying documents such as e-way bill and tax invoices; if the goods were not detained, the petitioner would have succeeded in evading the payment of legitimate tax to be paid to the State. He further submitted that subsequent tax invoice no. 140 dated 25.1.2022 is clear cut breach of the provisions specifically mentioned under Rule 31 (1) of UP GST Rules. He prays for dismissing the writ petition. 8. After hearing learned counsel for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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