9911796707
TMI Blog2024 (4) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- Since issuance of the Tax Invoice and its presence at the time of the detention of the goods is not doubted and further inasmuch as on the date of transaction being performed the petitioner was a registered dealer, we dispose of the writ petition with the observation, the penalty be reduced in terms of Section 129(1)(a) of the State Act. Subject to payment of due amount within a period of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etition is, undeniably the petitioner is a registered dealer. It claims to have issued Tax Invoice. To doubt the same, there is no evidence. Merely because the registration of the petitioner may have been subsequently cancelled, the present transaction of Arecanut may not be seen as not-traceable to a bona-fide person. The registration was cancelled on 14.8.2023 ten days after the Tax Invoice was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue arises in other case as well. 7. Having heard learned counsel for the parties, we find no useful purpose may be served in taking recourse to such measures, in view of the statement made by learned counsel for the petitioner. 8. Since issuance of the Tax Invoice and its presence at the time of the detention of the goods is not doubted and further inasmuch as on the date of transaction being pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts by the appeal authority. However, citizens may not be disabled from filing such appeals by not creating temporary IDs at the stage of passing of the orders against which such appeals may be proposed to be filed. 11. Let a copy of this order be made available to learned Additional Chief Standing Counsel for onward communication and due compliance by the Assistant Commissioner. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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