TMI Blog2018 (4) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... response to the SCN - Held that: - the petitioner is a registered dealer inside the State of U.P. and certain documents i.e. original tax invoices, goods receipts etc. are being claimed to have been issued to cover the transactions - Since the revenue disputes the existence of those documents, an enquiry may be required to be conducted in that regard - However prima facie the petitioner being a re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the revenue. The affidavit of service dated 19.12.2017 filed on behalf of respondent no.6 by the learned Special Counsel Sri C.B. Tripathi today in court, is taken on record. After the amendment made in the writ petition, the petitioner seeks to challenge the penalty order dated 28.10.2017 as also the order dated 15.10.2017 by which certain goods which the petitioner was transporting from Kanp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to have been passed on 28.10.2017 imposing penalty equal to 100% of the value of goods seized together five per cent tax thereon. It is in the above background, the challenge has been raised both seizure as also to the penalty order. In so far as the penalty order is concerned, it is disputed by the petitioner that the same was ever served on it. Upon instructions received, Sri C.B. Tripathi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we find that the petitioner is a registered dealer inside the State of U.P. and certain documents i.e. original tax invoices, goods receipts etc. are being claimed to have been issued to cover the transactions. Since the revenue disputes the existence of those documents, an enquiry may be required to be conducted in that regard. However prima facie the petitioner being a registered dealer insid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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