SURYA PRAKASH KESARWANI,J. - (1.) Heard Sri B.K. Pandey, learned standing counsel for the applicant and Sri Suyash Agarwal, learned counsel for the respondents. This revision was admitted on 13.12.2016 on the questions of law. Facts of the Case:-
(2.) Briefly stated facts of the present case are that on 03.10.2016 a Truck bearing Registration No. HR38G-5557 was intercepted on NH- 28 by the Assistant Commissioner (Incharge) Commercial Tax, Mobile Squad Unit, Padrauna, Kushinagar. Statement of the driver of the truck was recorded who stated that the goods in the truck have been loaded from Ghaziabad. He stated that he has TDF No. D20160900493496, bilties of the respondent and bills and no other documents. He also stated that SUVIDHA number for transport of goods in the State of Bihar is not available with him.
(3.) Thereafter a show cause notice date 04.10.2016 under Section 48 of the U.P. VAT Act, 2008 (hereinafter referred to as "the Act") fixing 09.10.2016 was issued by the aforesaid Mobile Squad authority on the grounds that the goods were loaded from Ghaziabad (U.P.) as evident from weighment slip, TIN numbers mentioned in the invoices accompanying the goods are invalid, consignors and consignees are bona fide, consignors and consignees are non-existent hence respondent cannot prove that from whom delivery of goods have been taken and to whom it is to be delivered and from whom freight is to be received, when contacted on phone numbers mentioned in certain invoices accompanying bilties it came to light that purchasers and their place of business is in Deoria (U.P.) which proves that goods are to be unloaded in District Deoria and to evade tax goods are being transported under the cover of TDF.;