M/S Abhay Prakash Katariar vs. State Of Up And 2 Other
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HIGH COURT OF JUDICATURE AT ALLAHABAD RESERVED ON 12.09.2025 DELIVERED ON 22.09.2025 WRIT TAX No. - 1318 of 2024 Court No. - 7 HON'BLE PIYUSH AGRAWAL, J.
Heard Sri Parth Goswami, holding brief of Sri Pranjal Shukla, learned counsel for the petitioner and Sri Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the State-respondents.
The present writ petitioner has been filed assailing the order dated 16.07.2022 passed by respondent no. 3/the Assistant Commissioner, Mobile Squad-6 State-4 Goods & Service Tax, Gautam Buddha Nagar, (Annexure No.10 to the writ petition) as well as the impugned order dated 21.07.2023 passed by respondent no. 2/the Additional Commissioner, Grade - 2 State Tax (Appeal-3), State Goods and Service Tax, Gautam Buddha Nagar, (Annexure No.12 to the writ petition).
Counsel for the petitioner submits that old hydrolic Exhibator was going for repairing after completion job work. After being repaired, the same was sent alongwith the delivery challan and e-way bill was specifically generated on 14.07.2022 but the same was intercepted and seized by the respondent no. 3/Assistant Commissioner, Mobile Squad-6, Section4 State Goods and Service Tax, Gautam Budha Nagar. Seizure order was issued in GST MOV- 06 mentioning the ground "afterthought". On 14.07.2022 a show cause notice was issued to the petitioner. The petitioner submitted a reply and alongwith reply, bilty, e-way bill, delivery challan were again produced.
Not being satisfied, an order was passed on 16.07.2022 by the respondent Versus Counsel for Petitioner(s) : Parth Goswami, Pranjal Shukla Counsel for Respondent(s) : C.S.C. M/S Abhay Prakash Katariar .....Petitioner(s) State Of UP And 2 Other .....Respondent(s)
no.3 demanding Rs. 3,42,000/- for release of the same. Thereafter, the proceedings under section 129 (3) of the Rules framed under the GST Act, imposing tax penalty amounting of Rs.3,42,000/-. The petitioner against Commissioner of Central Excise, Bolpur vs. M/s Ratan Melting & Wire Industries, (2008) 231 ELT 22 (S.C.).
The impugned order dated 16.07.2022 passed by respondent no. 3/the Assistant Commissioner, Mobile Squad-6 State-4 Goods & Service Tax, Gautam Buddha Nagar and the impugned order dated 21.07.2023 passed by respondent no. 2/the Additional Commissioner, Grade - 2 State Tax (Appeal- 3), State Goods and Service Tax, Gautam Buddha Nagar, cannot be sustained in the eye of law and are hereby quashed.
The writ petition succeeds and is allowed. September 22, 2025 Monika (Piyush Agrawal,J.) MONIKA KESARWANI High Court of Judicature at Allahabad
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.