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TMI Blog2024 (7) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... tification of the Central Government bearing number CG-DL-E-14092023-248743 dated 14.09.2023. 3. By means of present writ petition the petitioner has challenged the order dated 06.03.2024, passed by the Additional Commissioner, Grade-II (Appeal), Trade Tax, Mainpuri, thereby appeal of the petitioner has been rejected and penalty amounting to Rs. 1,22,760/- has been imposed upon the petitioner. 4. It has been submitted by learned counsel for the petitioner that the petitioner is a registered dealer within the State of U.P. and is engaged in the business of trading of Electric Accumulators, including Separators, Lead Acid etc. The dispute in the present case has arisen on account of the fact that the petitioner transported 722 pieces of bat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - on estimated value of goods at Rs. 2,83,468.33. 7. The petitioner being aggrieved by order dated 25.07.2023, preferred an appeal before the Additional Commissioner Grade- II (Appeal)-1, Sales Tax, Mainpuri which as been rejected by means of impugned order dated 06.03.2024, and accordingly the aforesaid order dated 06.03.2024 has been challenged in the present writ petition. 8. Learned counsel for the petitioner has submitted that the goods in question were accompanying with the genuine documents such as tax invoices, builty, e-way bills etc. and was on its onward journey to its final destination but the same was intercepted and the vehicle was seized and thereafter penalty has been imposed on the ground that the vehicle was intercepted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that at the time of interception of vehicle, the truck driver has given statement that the goods were to be unloaded at Auraiya and Etawah in the garb of accompanying documents, which is in contravention of the provisions of the Act. He prays for dismissal of this writ petition. 12. The Court has perused the records. 13. Admittedly, the goods in question were sold by the the registered dealer along with genuine documents i.e. tax invoices and e-way bills. At the time of interception it is alleged that driver of the vehicle made statement that goods were to be unloaded at the place which is not mentioned in the tax invoice but at Auraiya and Etawah itself. But perusal of the statement of the truck driver, which is prepared and uploaded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. Once the documents accompanying the goods were found to be genuine the goods ought not be have been seized. 17. Karnataka High Court in the case of M/s Karnataka Traders (supra) has held as under:- "6. The respondent No.3 noticed two discrepancies in the impugned notice Form GST MOV - 10, which reads as under: "(i) Vehicle was intercepted while it was travelling to the different direction than the direction of destination or way to the destination. So it is clear that the goods was not moving to the place destined for. Hence it appears that the goods is being transported with intention to evade tax. (ii) The value of goods being transported is shown Rs. 286/- which is too low compared to its Real Market Value i.e. 330/-." 13. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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