Exide Industries Ltd. Vs Addl. Commissioner Grade-II (Appeal)
Date: July 8, 2024
Subject Matter
Seizure cannot be justified merely based on the vehicle not following a specified route, especially when the documents are in order
Summary
In this case, the petitioner, a registered dealer in Uttar Pradesh engaged in the trading of electric accumulators, contested a penalty imposed by tax authorities after their transportation vehicle was intercepted. The truck, carrying 722 pieces of b…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Vikas Singh, learned counsel for the petitioner as well as learned Standing Counsel for the respondents. 2. The instant petition is being entertained by this Court in view of the fact that G.S.T. Tribunal is not functional in the State of Uttar Pradesh pursuant to the Gazette notification of the Central Government bearing number…