JUDGMENT :

(Shekhar B. Saraf, J.) :

1. This is a writ petition under article 226 of the Constitution of India wherein the petitioner has prayed for the issuance of a writ of certiorari quashing the impugned order dated January 4, 2020 passed in appeal by Additional Commissioner Grade-2 (Appeal), Judicial Division 2nd State Tax, Moradabad/respondent No. 1. The said appeal was preferred against the penalty order dated May 21, 2019 passed by Assistant Commissioner, State Tax, Mobile Squad, Unit – III, Moradabad/respondent No. 2.

FACTS

2. Factual matrix leading to the instant petition is delineated below:

a) The petitioner is a registered dealer, who deals in manufacturing, trading and exporting of handicraft iron, glass, wax, marble, tiles, wooden handicraft etc.

b) On May 20, 2019, the goods in question were being transferred by the petitioner from Chandigarh to USA through Inland Container Depot (ICD), Moradabad vide Invoice No. MID/126. A truck bearing No. HR 38 P 8575 was assigned for the transportation of the said goods from Chandigarh to Moradabad.

c) On May 21, 2019 at 08:52 am, the respondent No. 2 intercepted the aforesaid truck at Moradabad and detained the same on the ground that