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TIRUPATI AGRO COMMODITIES vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

SAUMITRA DAYAL SINGH
DONADI RAMESH

Pet. Counsel

Vedika Nath

Yashonidhi Shukla

Res. Counsel

C.s.c.

Petitioner / Applicant	TIRUPATI AGRO COMMODITIES
Respondent	STATE OF U.P. AND ANOTHER
Court	Allahabad High Court
State	Uttar Pradesh
Date	May 28, 2024
Order No.	Writ Tax No. - 871 of 2024
Citation	2024(5) TAXREPLY 9794
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ORDER
ORDER 1. Heard Ms. Vedika Nath, learned counsel for the petitioner and Shri Ankur Agarwal, learned counsel for the revenue. 2. Challenge has been raised to the order dated 02.05.2024 passed on Form GST MOV-09 imposing penalty Rs. 11,87,525/- on the transaction of transportation of goods by the petitioner. According to the revenue authorities, the goods found loaded on the truck were different from those disclosed in the E-Invoice. Thus, against disclosed goods Maize (corn) oil, the goods found loaded on the truck were 'Fatty Acid Supplement'. That conclusion of different goods has been drawn allegedly on the strength of lab report obtained from a private lab namely Anni Laboratories, dated 15.04.2024. 3. On 23.05.2024 we passed the last below quoted order: "1. Besides the delay in issuance of the show cause notice (MOV-07), it is the petitioner's case, neither any date was fixed for submission of reply nor any date was fixed for personal hearing. In ....