9911796707
TMI Blog2024 (7) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... ters from the Cold storage - HELD THAT:- The Appellate Authority has affirmed the impugned order passed by the Assessing Officer, without there being any evidence and finding regarding intention of the petitioner to evade tax. This difference of approach adopted by the Appellate Authority in dealing with the contention of the petitioner and the department in as much as the petitioner's content ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 226 of the Constitution of India, the petitioner has challenged validity of an order dated 10.03.2023 passed by the Assessing Authority/Commercial Tax Officer, Sector-3, (Mobile Squad-4), Commercial Tax/U.P. G.S.T., Lucknow, whereby the petitioner was directed to make a payment of Rs. 8,33,000/- by 17.03.2023, failing which proceedings shall be initiated against him for recovery of the outstandi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 20 of I.G.S.T. Act read with Section 31 of the U.P. G.S.T. Act and Rule 46 (O) and the explanation by the petitioner was awaited. The petitioner was directed to submit his explanation by 17.03.2023 as to why penalty should not be imposed upon him. 4. It is strange that even while giving opportunity to the petitioner to submit his explanation by 17.03.2023, A penalty was imposed against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Authority indicates that the Appellate Authority has rejected the contention of the petitioner that the vehicle was intercepted at a distance of about 25 to 30 Kilometers from the Cold storage, on the ground that the petitioner could not submit any evidence in this regard. However, the Appellate Authority has affirmed the impugned order passed by the Assessing Officer, without there bei ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
