9911796707
TMI Blog2024 (11) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty has been imposed under provisions of Section 129(1)(b) of the Act. A coordinate Bench of this Court in the case of Halder Enterprises [ 2023 (12) TMI 514 - ALLAHABAD HIGH COURT] , wherein, the goods were intercepted on 03.10.2023 and the suspension took place on 06.10.2023 w.e.f. 18.09.2023, after referring to the orders of this Court in M/s Sahil Traders v. State of U.P. and another, [ 2023 (6) TMI 360 - ALLAHABAD HIGH COURT] and M/s Sanjay Sales Agency v. State of U.P. and another, 2023 [ 2023 (10) TMI 641 - ALLAHABAD HIGH COURT] , and provisions of Section 129 came to the conclusion that once the goods were found with proper tax invoice and E-way bill belonging to the petitioner, the circular dated 31.12.2018 would apply and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods were detained by indicating movement of goods without proper documents. A notice dated 08.10.2024 was issued in Form GSTMOV- 07 inter alia indicating that the registration of the petitioner was suspended. Further several indications were made pertaining to the validity of the registration of the petitioner-firm. 4. The petitioner questioned the validity of the notice issued on the ground of suspension of the registration and sought release of the goods, however, by order impugned dated 16.10.2024, a demand under Section 129 (1)(b) of the Act to the tune of Rs. 14,81,490/- was made. 5. Learned counsel for the petitioner made submissions that it is not the case of the respondent that the vehicle was not accompanied by the requisite do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents indicated the fact of the registration being suspended by the jurisdictional authorities at Bihar on 03.10.2024, based on which, the penalty has been imposed under provisions of Section 129(1)(b) of the Act. A coordinate Bench of this Court in the case of Halder Enterprises (supra), wherein, the goods were intercepted on 03.10.2023 and the suspension took place on 06.10.2023 w.e.f. 18.09.2023, after referring to the orders of this Court in M/s Sahil Traders v. State of U.P. and another, 2023:AHC:116953-DB and M/s Sanjay Sales Agency v. State of U.P. and another, 2023:AHC:193624- DB , and provisions of Section 129 came to the conclusion that once the goods were found with proper tax invoice and E-way bill belonging to the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
