No Penalty if No Samples Drawn or Test Report Obtained for Taking a View on Difference of Goods From Goods Declared in Documents
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- Last Updated on 1 February, 2025
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Case Details: Shivaji Udhyog v. Additional Commissioner Grade-2 Appeal-II - [2025] 170 taxmann.com 686 (Allahabad)
Judiciary and Counsel Details
- Piyush Agrawal, J.
-
Aditya Pandey for the Petitioner.
Facts of the Case
The petitioner was a partnership firm and engaged in the business of manufacture and sale of edible oils. The goods were intercepted and detained by the GST department on ground of different goods being transported other than mentioned in accompanying documents. The order was passed under Section 129 and demand was raised by the department. It filed appeal but the same was dismissed. Thereafter, it filed writ petition and challenged the detention order.
High Court Held
The Honorable High Court noted that in the documents, goods were stated to be R.B Oil and allegation was made that on physical verification, mustard oil was found. However, no samples were drawn or any test report was obtained for taking a view on difference of goods. Moreover, the authority failed to record any finding with regard to intention of assessee to evade tax. Therefore, it was held that the impugned order was liable to be set aside.
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