VISHAL GUPTA Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard Sri Anil Kumar Srivastava, learned counsel for the petitioner and Sri M.C. Chaturvedi, learned Additional Advocate General assisted by Sri Shiv Kumar Pal, learned Government Advocate, Sri Rishi Chaddha, Sri A.K. Sand and Sri Patanjali Mishra, learned A.G.As. for the State-respondents.

(2.) On 13/8/2021 and 24/8/2021, this court passed the following orders:-

(3.) If the goods were not accompanied by proper documents for transportation, it is only the authorities under the U.P. Goods and Service Tax Act, 2017/Central Goods and Service Tax Act, 2017 and I.C.S.T. Act, 2017, as the case may be, are empowered to check and take action in accordance with law, as provided under the relevant Acts and Rules. But the police has no authority to check invoices etc. and accounting the goods during transportation.