The Commissioner, Goods And Service Tax Act, Up Versus M/s. Aneja Cargo
GST
2018 (12) TMI 416 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 4-12-2018
WRIT TAX No. – 1538 of 2018
GST
SAUMITRA DAYAL SINGH, J.
Counsel for Petitioner :- Bipin Kumar Pandey
1. Present writ petition has filed against the order passed by the the Appellate Authority dated 05.11.2018, by which the penalty imposed by the Assistant Commissioner (Mobile Squad), Jhansi under Section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act') has been deleted.
2. Learned Standing Counsel for the petitioner revenue submits that, in the first place, in the absence of any Tribunal having b
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iscrepancy 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 assessee (respondent) may file counter affidavit within four weeks. Rejoinder affidavit may be filed within two weeks thereafter.
7. List thereafter.
8. In the meanwhile, subject to the respondent depositing Rs. 4,00,000/- in cash and furnishing security, other than cash and bank guarantee, for another Rs. 4,00,000/-, the goods in question alongwith vehicle shall be released in favour of the respondent.
Case laws, Decisions, Judgements, Ord
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