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

Hon'ble Judges:

SHEKHAR B. SARAF
KSHITIJ SHAILENDRA
Pet. Counsel
Praveen Kumar
Res. Counsel
C.s.c.

Petitioner / Applicant

SATYAM TRADERS

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

Uttar Pradesh

Date Mar 19, 2025
Order No.

Writ Tax No. - 1095 of 2025

Citation

2025(3) TAXREPLY 12769
Original Order
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ORDER

ORDER 1. Heard Sri Praveen Kumar, learned counsel appearing on behalf of the petitioner and Sri Ankur Agarwal, learned counsel appearing on behalf of the respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the impugned penalty order (MOV-09) dated March 6, 2025 under Section 129(3) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act') read with Section 20 of the Integrated Goods and Services Tax Act, 2017 passed by respondent no.3 as well as the detention order (MOV-06) dated March 2, 2025 under Section 129(1) Act. 3. Upon a perusal of documents, the ground raised by the authorities are based on two pillars - (i) the first ground is that the original invoice was not present with the goods, but a photocopy of the same was present; (ii) the weight of the truck that was weighed two days after detention was 25410 kilograms which was 270 kilograms more than ....

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