- (1.) Heard Sri Amit Mahajan and Sri Niraj Kumar Singh, learned counsel for the petitioner and Sri C.B. Tripathi, learned Special counsel for the State respondents.
(2.) The petitioner is a registered proprietorship firm and is engaged in trading of various kind of tyres and tubes. The petitioner has purchased tyres and tubes from Apollo Tyres Ltd., Kanpur (U.P.).
(3.) The claim of the petitioner is that the petitioner, who is consignor, is a registered dealer under G.S.T. -Goods and Service Tax Act, 2017 (hereinafter referred to as the 'Act') and TIN number has been allotted by the assessing authority to the petitioner for the aforesaid business. The petitioner/consignor has received an order from a party, which is also registered, for supply of certain tyres and tubes. In pursuance of the purchase order received, the consignment was booked by the petitioner for transportation from Allahabad to Mirzapur. It is claimed by the petitioner that requisite documents were accompanied during the course of movements of the goods, however, the Assistant Commissioner (Incharge), Commercial Tax, Mobile Squad, Unit-1, Mirzapur, U.P. has intercepted the goods on 27.03.2018 and has issued a notice/detention memo under Section 129(1) of the Act. In the said notice while mentioning the date respondent no. 2 has also mentioned time being 7-30 a.m.;