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TMI Blog2024 (7) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... ASH VIDYARTHI, J. 1. Heard Shri Anand Dubey, learned counsel for the petitioner and Shri Sanjay Sareen, learned Additional Chief Standing Counsel for the State. 2. By means of the instant writ petition filed under Article 226 of the Constitution of India, the petitioner has challenged validity of an order dated 10.03.2023 passed by the Assessing Authority/Commercial Tax Officer, Sector-3, (Mobil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a Cold Storage at Bakshi Ka Talab, Lucknow. It was a violation of Section 20 of I.G.S.T. Act read with Rule 46(O). The order states that a notice under Section 129(3) was being issued to the petitioner for violation of Section 20 of I.G.S.T. Act read with Section 31 of the U.P. G.S.T. Act and Rule 46 (O) and the explanation by the petitioner was awaited. The petitioner was directed to submit hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y can be imposed only if it is established that the Assessee had intention to evade the tax whereas the impugned order does not record any finding of fact to this effect. 7. A perusal of the order dated 6.12.2023 passed by the Appellate Authority indicates that the Appellate Authority has rejected the contention of the petitioner that the vehicle was intercepted at a distance of about 25 to 30 Ki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accordingly, the instant writ petition is allowed. The order dated 06.12.2023 passed by the Appellate Authority in G.S.T. Appeal No.70 of 2023 is hereby quashed. 9. The matter is remanded to the Appellate Authority for being decided afresh, in accordance with law, expeditiously, say within a period of three months from the production of certified copy of this order, after giving due opportunity o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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