9911796707
TMI Blog2024 (5) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... l for the petitioner and Sri Rishi Kumar, learned Additional Chief Standing Counsel appearing for the respondents. 2. The is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the seizure order dated August 13, 2018, the order dated August 14, 2024 imposing penalty under Section 129 (3) of the Uttar Pradesh Goods and Service Tax Act, 2017 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Officer concerned has not been able to provide the MOV-01 till date, in spite of several requests made to him. Today, the counsel appearing on behalf of the respondents has provided a sheet of paper that is supposedly the statement given by the Driver. However, the same is not accompanied by the MOV-01. 5. In light of the same, this document is of very little evidentiary value. 6. Mrs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner-assessee had pleaded a negative fact, the initial onus was on the assessing authority to lead positive evidence to establish that the goods had been transported on an earlier occasion. Neither any inquiry appears to have been made at that stage from the purchasing dealer or any toll plaza or other source, nor the petitioner was confronted with any adverse material as may have shift ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the ratio laid down in the above judgement, it is clear that it is the duty of the authorities to ascertain that whether the double movement of the goods has taken place actually. In the present case, no such burden of proof has been discharged by the respondents. 8. From the documents available, it is clear that the respondent authorities have not been able to indicate or prove any mens rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee as the department has not able to defend its case by timely providing relevant documents to the State counsel. 13. The Commissioner, State Tax, U.P. is directed to take note of this fact and ensure that in future proper assistance is provided to the counsel appearing on behalf of the State/respondents. Registrar Compliance is directed to communicate this order to the Commissioner, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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