Document 1c64a689-5f19-476c-b971-44d8fcaacaeb

GSTAT
State Bench Lucknow
Court No. Court I
APL/200/LCK/2026
SHYAM VIR SINGH
.............Appellant
Versus
PARTNERSHIP, 350/1 NANDA KHEDA TAAL KATORA ROAD LUCKNOW
AVAS VIKAS COLONY UPLUC 226017
.............Respondent
Quorum
Hon’ble Santosh Kumar Srivastava, Member(Judicial)
Hon’ble Arvind Kumar, Member (Technical)
Counsel for Appellant
MR. MAHENDRA PRATAP SINGH, ASSISTANT
COMMISSIONER, SGST
Counsel for Respondent
MR. SAMEER GUPTA, ADVOCATE
Form GST APL-04A
[See rules 113(1) & 115]
Summary of the order and demand after issue of order by the GST Appellate Tribunal
No
whether remand order :
Order reference no. : ZA090371026000464H Date of order : 24/10/2026
GSTIN/Temporary ID/UIN - 09ABCFP5959J1ZM
1.
Appeal Case Reference no. -
2. Date - 28/04/2026
APL/200/LCK/2026
3. Name of the appellant - SHYAM VIR SINGH , [email protected] , 8954293717
Name of the respondant -
4.
1. , [email protected] , 9250215553
Order appealed against - AD0912230660748
5.
(5.1) Order Type - Enforcement Order
(5.2) Ref Number - ZD090324280030S Date - 28/03/2024
Personal Hearing - 24/10/2026 25/09/2026 23/09/2026 16/09/2026 10/09/2026
6.

Status of Order under Appeal - Confirmed – Order under Appeal is confirmed
7.
Order in brief - The Department filed an appeal against the order setting aside the penalty of
Rs.2,12,400 imposed on M/s Pitambara Enterprises under Section 129(3) of the CGST/UPGST Act,
2017. The penalty was imposed on the allegation that iron scrap was transported from an undeclared
warehouse. The Tribunal observed that the goods were accompanied by valid tax invoices and an e-
way bill, and physical verification revealed no discrepancy in the description, quantity, weight, or
value of the goods. The Department also failed to substantiate its allegations through independent
evidence, relying primarily on the driver’s statement.
8.
Summary of Order
9. If demand order then whether demand quantified: Yes
Section-I
Particulars Central tax State/UT tax Integrated tax Cess Total
Disputed

Amount
Determined
Amount
Disputed
Amount
Determined
Amount
Disputed
Amount
Determined
Amount
Disputed
Amount
Determined
Amount
Disputed
Amount
Determined
Amount
1
2 3 4 5 6 7 8 9 10 11
(a) Tax 0 0 0 0 0 0
0 0 0 0 0 0
(b) Interest
(c) Penalty 106200 0 106200 0 0 0 0 212400 0
0 0 0 0 0 0
(d) Fees
(e) Others 0
0
(f) Refund
For Other orders and Demand orders which are not quantified:
10.
Issues as raised by
proper officer
Issues as determined by Appellate/Revisional
authority
Order by GST Appellate
Tribunal
Appeal filed by the Appellant
Levy of Penalty AS PER ANNEXURE ATTACHED
is dismissed.
Place :LUCKNOW
Signature
Date : 26.10.2026
LUCKNOW ANAMIKA DEVI
Designation : Stenographer/Law researcher
Jurisdiction :Lucknow