2025 (4) TMI 1513

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..... for the petitioner and Sri R.S. Pandey, learned Additional Chief Standing Counsel for the State respondents. 2. By means of instant writ petition, the petitioner has assailed the order dated 31.12.2019 passed in Appeal No.242/19/2019-20 by the Additional Commissioner, Grade-2, (Appeal), Commercial Tax, Basti as well as the order dated 08.05.2019 passed by the Assistant Commissioner, Commercial Ta .....

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..... o evasion of payment of tax at any stage. He submits that due to the mistake of the driver of the vehicle whereby the goods were in transit, a long route was taken that cannot be the ground for seizure of the goods in transit. 5. In support of his submission, he has placed reliance upon the judgment of this Court passed in the case of M/s Om Prakash Kuldeep Kumar Vs. Additional Commissioner Grade .....

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..... efore, no adverse inference can be drawn against the petitioner. 9. Further, the record shows that there is no such provision under the GST Act which empower the authorities to seize the goods if the goods in transit were on a different route. Under the GST Act, no provision has been made for declaration of the route during the transition of the goods. In absence of any such declaration, the good .....

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..... r the GST Act, there is no specific provision which bounds the selling dealer to disclose the route to be taken during transportation of goods or while goods are in transit however there was a provision under VAT Act to disclose the rout during transportation of goods to reach its final destination. Once the legislature itself in its wisdom has chosen to delete the said provision, this Court opine .....

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..... as stated as well as law laid down in the aforesaid judgment, the impugned orders cannot be sustained in the eyes of law and the same are hereby quashed. 13. Accordingly, the writ petition is allowed. 14. Any amount deposited by the petitioner pursuant to the impugned orders, shall be refunded to him within a month from the date of production of certified copy of this order.
Case laws, Deci .....

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