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BL AGRO OILS LTD. vs. STATE OF UP
(Allahabad High Court)

Hon'ble Judges:

VIVEK CHAUDHARY
Pet. Counsel
Yogesh Chandra Srivastava
Shubham Agrawal
Res. Counsel
C.s.c.

Petitioner / Applicant

BL AGRO OILS LTD.
Respondent STATE OF UP
Court Allahabad High Court
State

Uttar Pradesh

Date Jan 31, 2023
Order No.

WRIT C No. 31593 of 2019

Citation

2023(1) TAXREPLY 7847
Original Order
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ORDER

ORDER Heard learned counsel for the petitioner and learned Standing Counsel for the State. 2. Petitioner has approached this Court challenging the order dated 31.10.2017 passed by Assistant Commissioner, Commercial Tax, Mobile Squad, Unit-1, Lucknow whereby tax and penalty has been imposed upon the petitioner and order dated 23.08.2019 passed by Additional Commissioner Grade-2 (Appeal-I), Commercial Tax, Lucknow, whereby his appeal is also rejected by the said order. 3. The facts of the case are that on 28.10.2017, a transport vehicle carrying goods of the petitioner was intercepted. On 31.10.2017 a seizure order was passed against the petitioner on the ground that invoice and e-way bill dated 23.10.2017 were bearing packing date of 26.10.2017 and, hence, the documents do not relate to the goods intercepted. Even, as per the Circular No.102/1718024 issued by the Commissioner, validity of the e-way bill was up to 4 days and goods were being transported after 4 days. Petit....

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