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LOKA ISPAT PVT. LTD. vs. STATE OF U.P. AND 2 OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ MITHAL
AJIT KUMAR
Pet. Counsel
Shubham Agrawal
Res. Counsel
C.s.c

Petitioner / Applicant

LOKA ISPAT PVT. LTD.

Respondent STATE OF U.P. AND 2 OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Nov 2, 2018
Order No.

Writ Tax No. - 1430 of 2018

Citation

2018(11) TAXREPLY 2809
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ORDER

Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri C.B. Tripathi, learned counsel for the respondents. The goods of the petitioner moving from Chhattisgarh to Hamirpur have been detained for the reason that the petitioner has tried to hide the correct identity of the consignee. The argument of learned counsel for the petitioner is that he is a dealer at Aligarh and he had purchased the goods from Chhattisgarh which were directed to be delivered to the proposed buyer at Hamirpur. In respect of the said transaction, the bilty clearly mentions that the name of consignor and consignee as well as the person to whom the goods have to be delivered. The petitioner has also produced two invoices, one issued by the seller/ consignor of Chhattisgarh and the other from the petitioner himself for sale of those very goods to the consignee at Hamirpur. In view of the aforesaid bilty and invoices, prima-facie there cannot be any controversy with regard to the identity....

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