M/s Samrat Carriers (Regd) Thru' Its Prop Versus State Of U.P. And 3 Others
GST
2018 (4) TMI 608 – ALLAHABAD HIGH COURT – 2018 (11) G. S. T. L. 167 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 19-12-2017
Writ Tax No. -818 of 2017
GST
Ms Bharati Sapru And Mr. Saumitra Dayal Singh, JJ.
For The Petitioner : Suyash Agarwal
For The Respondent : C.S.C.,A.S.G.I.,Gaurav Tirari
ORDER
Heard Shri Suyash Agrawal, learned counsel for the petitioner and Shri C.B. Tripathi, learned Standing Counsel for the respondent.
This writ petition has been filed by the petitioner to challenge the order dated 11.11.2017 passed under Section 129(1) of UPGST Act (hereinafter referred to as the 'Act') and the penalty notice dated 11.11.20
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d the same in response to the penalty notice. The penalty proceeding is stated to be still pending as is apparent from the short counter affidavit filed in the writ petition.
Insofar as the imposition of penalty is concerned, the matter is still pending before the Proper Officer. We, therefore, do not propose to enter into the validity of the penalty proceedings at this stage.
However, insofar as the seizure of goods are concerned, in view of the fact that the goods have been seized on a single reason of absence of TDF without any other allegation in respect of illegal import of the goods into the State of U.P., at this stage, we dispose of the writ petition with a direction that subject to the petitioner furnishing security of the amount
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