2018 (12) TMI 416 – ALLAHABAD HIGH COURT – TMI – Deletion of penalty – Section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017 – transportation of goods – Held that:- The explanation furnished by the assessee with respect to first transaction was found to be false. Even with respect to the goods that were seized which have resulted in the penalty proceedings, discrepancy in quantity of goods has been found to be established and, therefore, in his submission, the first Appellate Authority has erred in overlooking that vital aspect of the matter and in deleting the penalty – Matter requires consideration. – WRIT TAX No. – 1538 of 2018 Dated:- 4-12-2018 – SAUMITRA DAYAL SINGH, J. Counsel for Petitioner :- Bipin Kumar Pandey 1. Pres
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ellate Authority are perverse, inasmuch as this was the respondent's case that it had transported two consignments of different goods from Sonipat to Jhansi on 21.09.2018 and again on 24.09.2018 (disputed transaction). However, upon enquiry made, the explanation furnished by the assessee with respect to first transaction was found to be false. Even with respect to the goods that were seized which have resulted in the penalty proceedings, discrepancy in quantity of goods has been found to be established and, therefore, in his submission, the first Appellate Authority has erred in overlooking that vital aspect of the matter and in deleting the penalty. 5. Matter requires consideration. 6. Shri Subham Agarwal, learned counsel for the asses
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