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Case Law Details

Case Name : Ranchi Carrying Corporation Vs Additional Commissioner Grade-2 And 2 Others (Allahabad High Court)
Appeal Number : Writ Tax No. 403 of 2021
Date of Judgement/Order : 02/08/2021
Related Assessment Year :
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Ranchi Carrying Corporation Vs Additional Commissioner Grade-2 (Allahabad High Court)

By the impugned orders the authorities below have rejected the claim of the petitioner on the ground that the details mentioned in the invoices at serial nos.1 to 9 are not matching with the verifying sheets available with the mobile squad. This much is also clearly reflected from the record that the petitioner has transported the goods in violation of Rule 138. The findings have been recorded by the authorities below that it was fraudulently done and the penalty was also levied on the petitioner.

Learned counsel for the petitioner could not point out any error in the impugned orders. The Court does not find any merit in the writ petition. The writ petition is dismissed accordingly.

FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT

Heard Shri Suyash Agarwal, learned counsel for the petitioner and Shri B.K. Pandey, learned Additional Chief Standing Counsel for the respondents.

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