TMI Blog2022 (1) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... ndant. The Court is constrained to observe that the State Government have tried to create an atmosphere for free flow of trade and commerce so that a good business environment can be developed in the State of Uttar Pradesh which can be used for development purpose but the State Authorities in their whims and fencing are bend upon to harass the trading community of the State. The present case is a glaring example of the mischievous of the State Authorities which needs to be checked at the end of the State Government immediately. The writ petition is allowed with cost of ₹ 20,000/- (twenty thousand) payable to the petitioner. The cost shall be paid within a period of one month from today. The respondents are at liberty to recover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner has submitted tax invoice issued in the name of M/s Lal Ji Pan Bhandar, Tikona Park, Nawabganj, Gonda. He further submitted that the said tax invoice was handed over to the transporter but by mistake he left it behind. He further submits that since the value of the goods was less than ₹ 50,000/-, therefore, e-way bill was not generated. He further submits that so far as the consignment of 87 bags sold to M/s Karuna Nidhan Agency are completed in all respect, the said goods should have not been seized to that extent. If any, discrepancy can be attributed it should be with regard to three bags only. He prays that the goods be released without security and writ petition be allowed. 5. Per contra, Sri Jagdish Prasad Mishra, lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued and in reply to the show cause notice, bill/tax invoice no. 19-20/950 dated 9.10.2019 was submitted in which all details were mentioned as required under the Act and no discrepancy whatsoever have been pointed out by any of the authorities in it. If the dealer has submitted the tax invoice along with the reply to the show cause notice, no adverse inference can be drawn. If before the seizure order, the documents were submitted and if the same is not accepted, mere issuance of show cause notice will be redundant. It is well settled that the quasi judicial authority while exercising of its statutory powers must have to act fairly with open mind in the proceedings. The person who is subjected to the show cause notice must get an impressio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en too, the whole transaction are required to be covered by e-way bill. If the said submission so advanced by the learned Standing Counsel is taken to be correct then sealing provided in Rule 138 that if the goods or transaction having value of more than fifty thousand only required for generating of e-way bill will be redundant. 10. Further the submission of the learned Standing Counsel that if any discrepancy is found in the consignment being transported, may be of various dealers, whole consignment can be detained/seized and security can be demanded, is of no substance and he has also failed to show any authority or provision of the Act in support thereof. Every transaction has to be looked into independently. In case sales were made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontraventions or the provision of the Rules, the seizure of the goods as well as demand of security for release of the same, cannot be justified. 14. In view of aforesaid, the orders dated 8.4.2021 passed by respondent no. 3 and order dated 16.10.2019 passed by respondent no. 5 are hereby quashed. 15. Before parting with the judgment, the Court is constrained to observe that the State Government have tried to create an atmosphere for free flow of trade and commerce so that a good business environment can be developed in the State of Uttar Pradesh which can be used for development purpose but the State Authorities in their whims and fencing are bend upon to harass the trading community of the State. The present case is a glaring exampl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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