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DELHIVERY LIMITED vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

ASHWANI KUMAR MISHRA
VINOD DIWAKAR
Pet. Counsel
Shubham Agrawal
Res. Counsel
C.s.c.

Petitioner / Applicant

DELHIVERY LIMITED
Respondent STATE OF U.P. & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 18, 2023
Order No.

WRIT TAX No. 292 of 2023

Citation

2023(4) TAXREPLY 7297
Original Order
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ORDER

ORDER This petition is directed against an order passed by the department under Section 129(3) of GST Act, dated 26.02.2023, addressed to one Ajay Yadav. This order is assailed on the ground that the goods in question belong to the petitioner. Submission is that though all other documents required for the transit of goods were accompanied, yet the vehicle's number was wrongly recorded in the transit document, inadvertently, on account of which the impugned action is initiated. Learned counsel for the petitioner submits that since the order impugned has been passed against the driver, it would not be open for the cosigner or the consignee to challenge such order before the appropriate forum. It is otherwise not disputed that the impugned order is appealable under the statute. On the other hand, Learned Standing Counsel submits that the cosigner or the consignee can always challenge the impugned order claiming ownership of the goods on the basis of documents evidencing....

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