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Case Law Details

Case Name : Singh Tyres Vs State Of U.P. And Another (High Court Allahabad)
Appeal Number : WRIT TAX No. - 552 of 2018
Date of Judgement/Order : 02/04/2018
Related Assessment Year :
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Singh Tyres Vs State Of U.P. And Another (Allahabad High Court)

From perusal of the record, we find that the goods were transported from one place to another within the State of U.P. and were accompanied by the requisite documents and requisite E-Way Bill has also been produced by the petitioner before the respondent no. 2 before the date fixed for reply. In view of the aforesaid fact, we have no other option but to allow the present writ petition and to quash the seizure order as well as consequential notice issued under Section 129(3) of the Act.

FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT

Heard Sri Amit Mahajan and Sri Niraj Kumar Singh, learned counsel for the petitioner and Sri C.B. Tripathi, learned Special counsel for the State respondents.

The petitioner is a registered proprietorship firm and is engaged in trading of various kind of tyres and tubes. The petitioner has purchased tyres and tubes from Apollo Tyres Ltd., Kanpur (U.P.).

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