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KUMAR CARGO SOLUTION vs. STATE OF UP AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF
MANJIVE SHUKLA
Pet. Counsel
Arjit Gupta
Naveen Chandra Gupta
Res. Counsel
C.s.c.

Petitioner / Applicant

KUMAR CARGO SOLUTION
Respondent STATE OF UP AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Aug 1, 2024
Order No.

Writ Tax No. - 1201 of 2024

Citation

2024(8) TAXREPLY 10406
Original Order
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ORDER

ORDER 1. Heard learned counsel appearing on behalf of the parties. 2. This writ petition has been filed for the following reliefs :- "I. Issue a writ, order or direction in the nature of Certiorari quashing the order passed under Section 129 of the Uttar Pradesh Goods and Service Tax/Central Goods and Service Tax Act, 2017 read with Section 20 of the Integrated Goods and Service Tax Act, 2017 dated July 20, 2024 passed by respondent no.3 in form of MOV-09. II. Issue a writ, order or direction in the nature of Mandamus directing the respondent no.3 to release the vehicle bearing no.RJ 09 GC 6641 alongwith goods forthwith." 3. Primarily, it has been submitted that a wholly bona fide mistake which was duly explained has been penalised by the revenue authorities though there was no intention to evade tax. Physical invoice tallied in entirety with e-invoice that was brought to the knowledge of the seizing authority. Even the e-invoice is stated to ....

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