A.F.R.

Court No. - 38

Case :- WRIT TAX No. - 503 of 2020

Petitioner :- M/S Anandeshwar Traders

Respondent :- State Of U.P. And 2 Others

Counsel for Petitioner :- Aditya Pandey

Counsel for Respondent :- C.S.C.

Hon'ble Saumitra Dayal Singh,J.

1. Heard Sri Aditya Pandey, learned counsel for the petitioner

and Sri Jagdish Mishra, learned Standing Counsel.

2. The present petition is directed against the order dated

3.12.2019 passed by the Additional Commissioner Grade-2

(Appeal)-5, Commercial Tax, Kanpur, whereby the demand of

tax and penalty amounting to Rs. 29,76,110/- has been

confirmed.

3. Undisputedly, the petitioner is a trader in Pan Masala and

other goods. It claims to have sold disputed goods to a dealer -

Shri Durga Trading Company, Darjeeling, West Bengal, against

its Tax Invoice nos. SAT/19-20/0059, dated 24.11.2019 and

SAT/19-20/0060, also dated 24.11.2019. Two e-way bills were

also prepared being e-way bill nos. 491096371734 and

491096371789. Both e-way bills were prepared on 24.11.2019

at 02.32 PM and 02.33 PM respectively. Bilty of M/s Ganpati

Road Carriers Pvt. Ltd. being LR/321 and LR/322 were also

prepared for transportation of those goo