Samira Enterprises Vs State of U P And 2 Others
Date: September 10, 2024
Subject Matter
When consignor with the tax invoice and e-way bill claim himself to be the owner of the goods, the provisions of Section 129 (1) (b) of the Act cannot be invoked
Summary
The petitioner, a registered dealer in MS scrap based in Delhi, challenges an order by the Appellate Authority which upheld the imposition of tax and penalty on her for the detention of goods. The goods, sold to a customer in Uttarakhand, were interc…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Ms. Harsh Chachra, learned counsel for the petitioner and Mr. Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the State-respondents. 2. By means of present petition, the petitioner is, inter alia, praying for the following reliefs:- “i) issue a writ, order or direction in the nature of Certiorari and se…