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TMI Blog2024 (6) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, it is not possible to rule out other occurence arising from other circumstances leading to the name Jeet Ram finding its mention, on the document, now described as the receipt. Once a receipt was being obtained by the revenue authorities to a document being supplied to the driver of the truck, proper/credible narration of that transaction should have been recorded on that receipt in the handwriting of the person to whom such document was being supplied. Only in the case, the person to whom document may be handed over may be illiterate, for which reason the receipt may be obtained on a thumb impression, the fact of receipt may be recorded in any other handwriting, by an independent person. Since signature has been obtained of Jeet Ram, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order dated 02.05.2024 passed on Form GST MOV-09 imposing penalty Rs. 11,87,525/- on the transaction of transportation of goods by the petitioner. According to the revenue authorities, the goods found loaded on the truck were different from those disclosed in the E-Invoice. Thus, against disclosed goods Maize (corn) oil, the goods found loaded on the truck were 'Fatty Acid Supplement'. That conclusion of different goods has been drawn allegedly on the strength of lab report obtained from a private lab namely Anni Laboratories, dated 15.04.2024. 3. On 23.05.2024 we passed the last below quoted order: 1. Besides the delay in issuance of the show cause notice (MOV-07), it is the petitioner's case, neither any date was fixed fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been stated by the seizing authority that copies of such documents had been made available to the driver of the truck Jeet Ram. In proof thereof, reliance has been placed on the documents described as receipt issued by Jeet Ram as has been enclosed to the first written instructions relied by learned Standing Counsel received by him on the last date. 5. Since we propose to dispose of the present writ petition as this stage, we have taken the written instructions received by learned Standing Counsel on record and have marked the written instructions first as 'X' and second as 'Y' respectively. 6. At present in such facts, it has been vehemently urged by learned counsel for the petitioner that the petitioner's right to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id Jeet Ram may have received nor there is any detail of date or time when he may have received and put his signature. On its own statement, it is not possible to rule out other occurence arising from other circumstances leading to the name Jeet Ram finding its mention, on the document, now described as the receipt. 10. Once a receipt was being obtained by the revenue authorities to a document being supplied to the driver of the truck, proper/credible narration of that transaction should have been recorded on that receipt in the handwriting of the person to whom such document was being supplied. Only in the case, the person to whom document may be handed over may be illiterate, for which reason the receipt may be obtained on a thumb impress ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . If such copy had already been supplied, the revenue authorities may also have informed the petitioner of the same. Rather than that, objection of lack payment of fee has been raised. 14. Without intending to go into issue any deeper to fix responsibility, at present we find that interest of justice would be met if the impugned order is set aside and the revenue authority required to make available to the petitioner all adverse material being relied against it. Thereupon the petitioner may furnish its reply and a fresh order may be passed under Section 129 of the UP GST Act, 2017. 15. Accordingly, the writ petition is disposed of with the following directions: (i) The impugned order is set aside. (ii) The revenue authority may make availab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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