2024 (8) TMI 447

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..... n behalf of the parties. 2. This writ petition has been filed for the following reliefs :- "I. Issue a writ, order or direction in the nature of Certiorari quashing the order passed under Section 129 of the Uttar Pradesh Goods and Service Tax/Central Goods and Service Tax Act, 2017 read with Section 20 of the Integrated Goods and Service Tax Act, 2017 dated July 20, 2024 passed by respondent no .....

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..... can be imposed. Furthermore, at the time of seizure all the documents were presented except one document being the e-invoice, which was also downloaded on the very same day. 6. In light of the above, we are of the view that the finding of the authorities with regard to intention to evade tax is not supported by the factual matrix of the case, and accordingly, the impugned order dated July 20, 202 .....

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