Proactive Plast Pvt. Ltd. Versus State of U.P. And 2 Others
GST
2018 (2) TMI 663 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 1-2-2018
Writ Tax No. 87 of 2018
GST
Hon'ble Pankaj Mithal And Hon'ble Saral Srivastava, JJ.
For the Petitioner : Mr Nishant Mishra
For the Respondent : C.S.C.
ORDER
Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri C.B. Tripathi, Special Counsel for the State of U.P.
The petitioner is aggrieved by the seizure of his goods vide impugned order dated 20.01.2018 passed under Section 129(1) of the U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as the U.P.G.S.T.).
The submission is that as admittedly the seized goods were in transit f
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ters relating to inspection, search and seizure under the said Act.
Rule 138 of the Rules framed under the Central G.S.T. provides that till such time E-Way bill system is developed and approved by the Council, the Government by notification may specify the documents which are to be carried with the consignment of goods. In exercise of the said power a notification has been issued which provides for the carrying of E-Way bill with the goods in transit but the same is applicable has been enforced w.e.f. 1st February, 2018 and not before.
Simultaneously, U.P.G.S.T. also contains similar provisions and in exercise of the power under Rule 138 of the Rules framed under the U.P.G.S.T. by a notification dated 21.07.2017 has made E-Way bill manda
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