Mukund Enterprises Vs State of U.P. And 2 Others (Allahabad High Court)
The writ petition before the Allahabad High Court challenged an appellate order dated 9 September 2025 passed by the Additional Commissioner (Grade-II), State Tax, Banda, by which the petitioner’s statutory appeal was rejected. The matter was taken up with the consent of parties at the admission stage, and the Standing Counsel for the department stated that the case could be decided on the existing record.
The petitioner, a registered dealer under GST in the State of Madhya Pradesh, claimed to have sold 310 quintals of mustard seeds to a buyer in West Bengal. For the transaction, a tax invoice and e-way bills were generated, and the goods were transported in a vehicle bearing registration number UP-68-AT-1355 along with supporting documents, including a Mandi Samiti receipt. The vehicle was intercepted and seized by the Commercial Tax Officer, Sector 6, Mahoba, on 25 April 2025. The driver’s statement was recorded, physical verification was conducted, and an order of detention was passed on 26 April 2025 under Section 129(1) of the U.P. GST/CGST Act read with Section 20 of the IGST Act, citing transportation by a non-bona fide person without valid documents. A show cause notice followed on the same date.
