Court No. - 6

Case :- WRIT TAX No. - 1464 of 2022

Petitioner :- S/S S.K. Trading Co And Another

Respondent :- Additional Commissioner Grade 2(Appeal )

And Another

Counsel for Petitioner :- Bipin Kumar Pandey,Aditya Pandey

Counsel for Respondent :- C.S.C.

Hon'ble Pankaj Bhatia,J.

Heard learned counsel for the petitioner and learned Standing

Counsel for the respondents.

Present petition has been filed by the petitioners with the

allegations that petitioner no.1 placed an order for supply of

mixed ready-made garments, which were being transported by

petitioner no.2. It is stated that on 13.09.2022 the goods while

in transit were intercepted and a physical verification report was

prepared on 17.09.2022 in form GST MOV-04 and no

discrepancy was found in the quantity of the goods in question.

It is stated that on 21.09.2022, a detention order was passed

detaining the goods in question mainly on the ground that the

goods were without E-Way bill. It is argued that although under

Section 129(3) of U.P. GST Act (hereinafter referred to as 'the

Act'), there is a prescription for issuance of a notice in Form

GST MOV-07, however, the notice was not issued in the format

as p