2018 (3) TMI 1318 – ALLAHABAD HIGH COURT – 2018 (14) G. S. T. L. 247 (All.) – Revival of Rule 138 of the Uttar Pradesh Goods and Services Tax Rules, 2017 – whether Rule 138 of the UPGST Rules, 2017 as it stood originally before the 4th amendment would stand revived with the rescinding of the notifications dated 30/31.01.2018 enforcing the amended Rule 138 of the Rules w.e.f. 01.02.2018 with regard to the E-Way Bill? – Held that: – respondents may file counter affidavit within a month – any order which is passed pursuant to the SCN will be subject to decision of this writ petition and at the same time the petitioner would also at liberty to challenge it in the appropriate forum. – WRIT TAX No. – 454 of 2018 Dated:- 22-3-2018 – Hon'ble
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
month. Two weeks thereafter are allowed to the petitioner for filing rejoinder affidavit. List for admission/final disposal on the expiry of above period. In the mean time, the seized goods of the petitioner as well as the vehicle be released by the authorities forthwith on the petitioner furnishing security other than cash and bank guarantee of the proposed tax and penalty and indemnity bond of the value of the seized goods. It is further provided that any order which is passed pursuant to the show cause notice will be subject to decision of this writ petition and at the same time the petitioner would also at liberty to challenge it in the appropriate forum. The petitioner is permitted to furnish the reply to the show cause notice by 24.03
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =