LIBRA INTERNATIONAL LIMITED Vs. ASSISTANT COMMISSIONER COMMERCIAL TAX

JUDGEMENT

(1.) Heard Sri Suyash Agarwal, learned counsel for the petitioner and Sri C.B. Tripathi, learned Special Counsel for respondent no.1.

(2.) This writ petition has been filed praying for following reliefs :-

(3.) Pleadings of the writ petition indicate that the goods and vehicle of the petitioner were intercepted on 11.2.2018 on the ground that the goods in question were being transported without E-Way Bill and a notice under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act, 2017") was issued specifying the tax and penalty payable. Thereafter, an order for payment of tax of Rs.1,01,844/- and equivalent amount of penalty, total Rs. 2,03,688/-, was passed under Section 129(3) of the Act, 2017.