TMI Blog2021 (11) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... .03.2018 at 9.41 pm and the same was accompanying the goods during the transit - HELD THAT:- The matter is squarely covered by the decisions of this Court in M/S VARUN BEVERAGES LIMITED VERSUS STATE OF U.P. AND 2 OTHERS [ 2021 (10) TMI 429 - ALLAHABAD HIGH COURT ], the present writ petition is allowed. Impugned order set aside - petition allowed. - Writ Tax No. - 711 of 2020 - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the UPGST Act, has been rejected on the ground of limitation. Though a counter affidavit is on record, the learned counsel for the petitioner states that since the pure question of law relating to the jurisdiction of the authority, who passed the order dated 29.03.2018, is under consideration, no rebuttal of the counter affidavit on the points of fact is required under the facts of the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... UPGST Act is not available with the goods. Accordingly, an order of seizure under Section 129(3) of the UPGST Act was passed. Pursuant to the issuance of notice to the petitioner, a reply was submitted and the petitioner has also filed a copy of the e-way bill-01 downloaded on 28.03.2018. The demanded amount of ₹ 96,732/- was deposited by the petitioner on 28.03.2018 itself. It is contended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d others 2018 U.P.T.C. [Vol. 100] 1206 and another judgement dated 4.10.2021 passed by a Division Bench of this Court in the case of M/S Varun Beverages Limited Vs. State of U.P. and 2 others Writ Tax No. 1670 of 2018 . It is contended that by the impugned orders, penalty has been imposed with respect to the goods being transported without e-way bill- 01 under the UPGST Act read with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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