High Court of Punjab and HaryanaCRM-M/1362/2023allowed

Rajesh Kumar Alias Ajay Gupta v. Inspector (Prev.) Cgst Commissionerate Ludhiana

2023-07-24Mr. Justice Harsh Bunger8 pages

!"#"$% &' ('

" % )* '

+ + # $ %

$ %& '" " ( $ %) "* ) + "%$ +"

$ " ( " ,,,,, + '

()" " -./( "(

) "

&** ( %) 0 1$ 2343/25653""6-655653

" 3.5( )"" 7 5638(

9 9 " %"" 7 5638(

9 9 "'56(* """

7 5638( 9 9 5 : ( ) % ' ( ((" ""

3;6-565.($ 0 *

)

"" 7

%()" %)(( " ') " " .

" (""3864565.( ()"

& "

%)) 7 - + () "( "

)()" " 3.5( "

"'56( * 0.5("

) )(

' " " #<

# #%&

" $

% "

(

+(, '

*-)'

, .

/ 0 !

( -

/ 0

& '

-*'***# ,

! '

0 1

, '

4,+ 0

2 / ! ! !

! '

% "

" $

. /

( ,

/ !

/ 0 1

! 1

/ .

)-** .

+9"

+ '

4 % * % ( 0" " % ()) )" ( (

))*"))* )))*">

)$2!$" > $2=>"$2$ ? '

* '"% ") %( ( ">

! % "

* (* "

' "%( "" " " 86( " (

"58355656 % " ()"() )%( ' "

"*) '* ""( )%) " 3@85 ( "(

) "

" " ""65655653 7 <5 "% ( (A ")$*

' %" )) ( %)%"2 %" (3

'' )& ))) "')" "( %& * 2>=( (46!7 % " % (" *" "

()"

) %( ( "")A "*

& ! " ' " ' "(" " " ""

3/685653 7 <.

(( ))( %) %" (.6!'' )& ") ( %&* ( (56!" ' %)( %)%""%&* " "" " ""3/685653 7 <.

()" ) " 3.5 (

" "'56( * " < "B "*) ()"

)( * ( %)%( ( (A ") $* ''" "" " ""36365655 7 <4 @ (

()")( * (

%)%( ( "")A "* '

' " " " " "" 34335655 7 <3

"*) ()" 8 "

))))*"(( % "

)*'$ ** ')"$ )) "(0"

: "

% ()) )" ( " >

% "% @/'))3.5( ) "% *"%( %(< "

) & *

'(&(

)"'( $ )% * + , - ' =+( "" ) 0 1$ 2343/25653""6-655653 C & *

" " "" 5@6.5653

- 7 <8 ; % 3.5 ( 7

* ( "(( ' ) " " *' ( "'"( " 3864565.

( % "< "

) "

) "%* "%)%< " + ( $<$<5444;<5655 " $<$<-53-5<5653 ))&)& ) "" ( ) ' )"% "%&* %"% ( "( "( % " "%"%))" % "% % ) "*) * ( %)

" / ) " ( * ( %)* "( " * ( (( % " ( *" "

$2!$">"$2$ ? "

" * ((%( **" *(&" ( ( '' ( "( *( "' (

' " )*")* " *(( " ) "

*)* 7C % D* *

( " % " %

) * ( "%* (

** * " 0 ) "*(%& '(&""* (

D*(( " ) E) (

* * 0.(

) ) " % " % '(( "

)*'=

+ $ ** ')"& !

"())'*#< F 2

4, /

-)-- +

! 0 &

;

4,+ /

! /

<* +

/ /

-=-= +

4,+ /

-)< +

G 36 % )"%) *() ' ")%""") ) "*) " )( "H'

" "%)

" 3.5(

7" * ( "(( > ') (

* " ((

) " " " *' ( "

'"( "3864565.

33 ") " " %& ) ()" % ')) " (( 35

"") 7

" 3.5( ( ( * " *) " " * "( "(' ( "'"3864565.

' )"%)"%)>

(< "

0 1$ 2343/25653""6-655653) ")"

( ))* (@/"3.5( % ' ( ()* '

% * E 083-8 ( 5653 )" '( $ )% * + , - ' ) C ' " "%"" " ""5@6.5653 "%=+( ))&) & ) "" ( ) ' )"% "% &* %"% ( "( " 3. ( 7 "%) " ) ' )"%() "%

(( ( " )' ( ))(%) "*) % " 2 * *2)))%)% % % ( "

*%) "

"() " )**() *(' *' " ' * ( ' * ( ) )) % ( 2 *

*2) ) ( ))(%) ' ))%"""% ) 3- *'( " ))'"" " "% )" %) %( *%)2 %"(( )

2))C$* 2= $* "H'

H 1(( ))%(

"% )( "

))(

"H 1(( % ""

'" ""

*"(2 )"

*""

))%

" " H 1((

' ' )")( )

. % "H 1(( H' )")( " &*(('))" )*))*) )) ) %( " ) 2 H 1(( ( $"( ))) ( )"

)) % ((" ")2H 1(( )" 34 "" %)( )) >7" = >= ( 4 6662< >!1) " % ' ) ' )"%)%)%( (" )'

%( )' (( 16.

0*7 " %))% "% % ("(" ""

% )( " ( %)* 38 "*)""( 3;

))"*)

( )))")" &' ('

/+ 0 2

3E &*2 " # I20 5E %) # I20