Ajay Gupta vs. Assistant Commissioner Commercial Tax Flying Squad - 3 Agra
Held
The Court set aside the impugned order and remitted the matter back to the Competent Authority for a fresh decision. The petitioner was directed to appear before the authority for a hearing.
Facts
The petitioner's vehicle was apprehended by tax authorities for allegedly being transported without paying IGST. The petitioner claimed all taxes were paid and documents were available.
Key Issues
Whether the vehicle was being transported without paying IGST and if the detention was justified based on available documentation.
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC:213485-DB Chief Justice's Court Case :- WRIT TAX No. - 1245 of 2023 Petitioner :- Ajay Gupta Respondent :- Assistant Commissioner Commercial Tax Flying Squad - 3 Agra Counsel for Petitioner :- Pankaj Srivastava Counsel for Respondent :- C.S.C. Hon'ble Pritinker Diwaker,Chief Justice Hon'ble Ashutosh Srivastava,J.
Heard Shri Pankaj Srivastava, learned counsel for the petitioner and Shri Nimai Das, learned counsel for the respondent.
This writ petition has been filed seeking issuance of a writ of certiorari quashing the impugned order dated 24.8.2023, passed by Assistant Commissioner, Commercial Tax, Flying Squad-3, Agra.
On 30.6.2023, vehicle of the petitioner was being transported along with three other vehicles in a Trailor from Bhubaneswar to Delhi and on the way near Agra, the vehicles were apprehended by the authorities of the Commercial Tax department on the allegations that the vehicles were being transported without paying IGST.
Learned counsel for the petitioner submits that entire tax due against the vehicle was paid by the petitioner and even all the documents are with the petitioner. However, without looking into those docum
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.