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KAMAKHYA TRADERS AND OTHERS vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA
Pet. Counsel
Amit Kumar Srivastava
Res. Counsel
---

Petitioner / Applicant

KAMAKHYA TRADERS AND OTHERS
Respondent STATE OF U.P. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Sep 2, 2022
Order No.

Writ Tax No. - 134 of 2022

Citation

2022(9) TAXREPLY 6284
Original Order
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ORDER

Present petition has been filed challenging the order passed under Section 129(3)(a) of the CGST Act read with U.P. G.S.T. Act as well as the order-in-appeal whereby the appeal preferred by the petitioner has been dismissed. Contention of the department against the petitioner is that the petitioner was transporting the goods without E-Way bill. The goods allegedly were detained and seized at about 6 AM on 20.07.2022 without the E-Way bill and the E-Way bill was uploaded on the same day at about 10 AM. The authority was of the view that there was a clear violation of the provisions of the Act and the goods were being transported without the requisite E-Way bill. On the basis of the inspection and the seizure, the Adjudicating Authority was of the view that the total demand against the petitioner for getting the goods released under Section 129(3)(a) of the Act would be Rs.61,76,793/-. Submission of learned counsel for the petitioner is that the respondents have no authori....

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