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TMI Blog2025 (3) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... dent no.1 in Appeal No.AD090423046221G Year 2022-23 under Section 129 (3) of the U.P.G.S.T.; (ii) Issue a writ, order or direction in the nature of Certiorari quashing the order dated 19.03.2023 passed by the respondent no.2 in GST MOV-09u/s 129(3) of the UPGST Act, 2017 (Annexure No.12); (iii) ........... (iv) ..........." 3. Learned counsel for the petitioner has submitted that the petitioner is a firm registered under the UPGST Act, 2017, which manufacture and supply of kitchen equipment. On 10.03.2023, the petitioner dispatched the goods through delivery challan no. REF/KEMCO/002 to AAHAR the International food & Hospitality Fair Pragati Maidan, New Delhi for display from Ghaziabad. Thereafter, on 18.03.2023, the petitioner, on c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be initiated against the petitioner. 7. In support of his claim, learned counsel for the petitioner has relied upon the judgement of this Court passed in the case of Vacmet India Ltd. Vs. Additional Commissioner Grade-2 (Appeal). He further submits that none of the authorities have recorded an intention to avoid payment of tax and therefore, in absence of such finding, proceedings cannot be initiated. 8. In support of his submission, he has further placed reliance upon the judgment of this Court passed in the case of Shyam Sel and Power Ltd. Vs. State of U.P., (2023) 11 Centax 99 (All.) and he prays for allowing the writ petition. 9. Per contra, learned Additional Chief Standing Counsel supports the impugned orders and submits that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect. Admittedly, bill and builty were produced at the time of the checking at the check-post and form XXXI had also been submitted along with bill and builty. The purpose of form XXXI is, to bring to the notice of the department about the import of the goods so that the imported goods may not be escaped from consideration at the time of assessment. Merely because some off the columns of form XXXI were not filled which was merely a procedural defect it cannot be said that the provisions of Section 28-A has not been complied. No finding whatsoever has been recorded by any of the authority that there was any attempt on the part of the applicant to evade the tax. Inasmuch as goods were not for resale and were not liable to tax in the hands ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact finding authority i.e. the tribunal has recorded a finding of fact that there was no intention to evade payment of tax, same cannot be interfered with in revision under Section 58 of the Act, 2008 provided the finding is perverse or it is based on consideration of irrelevant material or non consideration of relevant material. 19. In the present case also the vehicle was accompanied by Form 38 and all other documents were being carried along with other documents and only due to human error column would remain unfilled. It was the duty of the Officer managing the Check Post who after discovering that some column of Form 38 found unfilled should have filled the same himself in the light of Circular dated 03.02.2009 and should have allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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