WRIT TAX No. 1386 of 2023 at Allahabad

1 A.F.R. Neutral Citation No. - 2025:AHC:64555 Reserved on 22.04.2025 Delivered on 28.04.2025 Court No. - 2 Case :- WRIT TAX No. - 1386 of 2023 Petitioner :- M/S Maa Kamakhya Trader Respondent :- Additional Commissioner Grade 2 And Another Counsel for Petitioner :- Aditya Pandey Counsel for Respondent :- C.S.C. HON’BLE PIYUSH AGRAWAL, J. 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 dated 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 21.09.2023 in District- Amroha. At the time of interception, all documents were produced i.e. tax invoices, E- invoices 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 22.09.2023, which shows that all the documents were found to be