Chawla Sugandhi Bhandar Vs State of U P And 2 Others (Allahabad High Court)
Summary: The Allahabad High Court considered a writ petition filed by M/S Chawla Sugandhi Bhandar challenging the order dated 30.04.2019 passed by the Additional Commissioner Grade-2 (Appeal), Commercial Tax, Aligarh and the order dated 22.02.2018 passed under Section 129(3) of the GST Act by the Assistant Commissioner (Mobile Squad), Commercial Tax, Aligarh. The petitioner, a GST-registered proprietorship engaged in trading pan masala, had purchased the goods from M/s Sarin & Sarin, Agra.
The goods were accompanied by a tax invoice, GR and e-way bill. The vehicle was intercepted and the goods were seized because one bag mentioned in the tax invoice was not found during verification. The petitioner explained that the bag might have fallen from the truck during transit or might have been missed by the driver. The proceedings under Section 129(3) were nevertheless sustained. In appeal, the Appellate Authority additionally took the view that the vehicle was not a heavy vehicle to which the applicable no-entry restriction would apply. The petitioner produced the vehicle’s Registration Certificate showing that Truck No. UP80CT-3246 was a truck with open body and contended that the new ground had been taken without giving an opportunity to respond.
