M/s R.R. Agro Industries Through Its Prop. Versus State Of U.P. Through Its Secy. And 3 Others
GST
2018 (2) TMI 608 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 31-1-2018
WRIT TAX No. – 105 of 2018
GST
Hon'ble Pankaj Mithal And Hon'ble Saral Srivastava , JJ.
For Petitioner : Aditya Bhushan Singhal,Aditya Pandey,Bipin Kumar Pandey
For Respondent : C.S.C.,A.S.G.I.
ORDER
Heard Sri Aditya Pandey, learned counsel for the petitioner, Sri C.B. Tripathi, special counsel for the respondents no. 1, 3 and 4 and Sri Anant Tiwari, learned counsel for the respondent no. 2.
The petitioner is aggrieved by the order of seizure dated 13.01.2018 alleged to have been passed under Section 129(
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t submits that in the matters covered by Integrated Goods and Services Tax Act, 2017 (IGST) the provisions of Central G.S.T. Act apply mutatis mutandis. Since analogous provisions like Section 129(1) of the U.P.G.S.T. Act exist in the Central G.S.T. Act as well, the order of seizure is not illegal or without jurisdiction.
The U.P.G.S.T. Act makes provision for levy and collection of tax on intrastate supply of goods or services or both i.e. relating to transactions within the State, whereas IGST Act covers interstate transactions. In this view of the matter, the transaction in question is treated to be covered by the IGST Act and the provisions of U.P. G.S.T. Act would not apply. However, a similar provision as Section 129 of the U.P. G.S.
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s clearly traceable under the relevant Act as well.
Accordingly, we are of the view that the impugned order is to be treated to have been passed under IGST Act read with Section 129 of the Central G.S.T. Act rather than the one passed under U.P.G.S.T. Act.
The next submission of Sri Pandey, is that the consignment of goods has been seized by treating them to be 'Ghamella' rather than 'Tasla'. 'Tasla' was exempted from G.S.T. vide notification dated 29.06.2017 and 'Ghamella' has been included in the taxable goods vide notification dated 25.01.2018. Thus, on the relevant date 'Ghamella' was also an exempted item and the order of seizure is patently illegal.
In view of above, the question for consider
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