MAA KAMAKHYA TRADER Vs. ADDITIONAL COMMISSIONER GRADE

JUDGEMENT

(1.) Heard Sri Aditya Pandey, learned counsel for the petitioner, and Sri R.S. Pandey, learned Additional Chief Standing Counsel for the State-respondents.

(2.) By means of this writ petition, the petitioner has assailed the order dtd. 10/11/2023 passed by the respondent no.1 in Appeal No.0513/2023, Assessment Year 2023-24.

(3.) Learned counsel for the petitioner submits that the goods in question was in transit from Guwahati, Assam to Delhi and while passing through the State of U.P., the same were intercepted by the respondent no.2 on 21/9/2023 in District- Amroha. At the time of interception, all documents were produced i.e. tax invoices, Einvoices and E-waybills and Bilties (GR) before the respondent no.2 and the statement of the driver of the vehicle was recorded in MOV-01 issued on 22/9/2023, which shows that all the documents were found to be correct, a copy of which has been annexed as Annexure No.3 to this writ petition.