M/S Maa Kamakhya Trader vs. State Of U.P. And 2 Others
Held
The Court quashed the impugned order and remitted the matter back to the authority. The authority is directed to pass fresh orders under Section 129(1)(a) after providing an opportunity of hearing to the petitioner.
Facts
A vehicle carrying processed 'White Red Betel' was intercepted. The E-waybills and E-invoices showed 'Dried Areca Nuts' with a different value, leading to detention and penalty proceedings.
Key Issues
Whether the detention and penalty proceedings initiated under Section 129 of the CGST Act were valid given the discrepancy in goods declared and goods transported.
Sections Cited
Section 129, Section 20
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC:199768-DB Chief Justice's Court Case :- WRIT TAX No. - 1183 of 2023 Petitioner :- M/S Maa Kamakhya Trader Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Aditya Pandey Counsel for Respondent :- C.S.C.
Hon'ble Pritinker Diwaker,Chief Justice Hon'ble Ashutosh Srivastava,J.
Heard Sri Anurag Khanna assisted by Sri Aditya Pandey, learned counsel for the petitioner and Sri Nimai Das along with Sri Ankur Agarwal, learned Standing Counsel representing the State- respondents.
This writ petition has been filed praying for the following reliefs: "(a) Issue a writ, order or direction in the nature of certiorari calling for the records and quashing the impugned proceedings initiated under Section 129 of the CGST, Act read with Section 20 of the IGST, Act. (b) Issue a writ, order or direction in the nature of certiorari calling for the records and quashing the detention order dated 27.9.2023 in form GST MOV- 06 (Annexure- 4 to the writ petition). (c) Issue a writ, order or direction in the nature of certiorari calling for the records and quashing the notice dated 03.10.2023 in form GST MOV-07 (Annexure- 5 to the writ petition). (d) Issue a wri
The judgment continues below.
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