Time To Time Logistics Versus Union Of India And 3 Others
GST
2018 (4) TMI 1007 – ALLAHABAD HIGH COURT – 2018 (11) G. S. T. L. 259 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 8-12-2017
Writ Tax No. – 812 of 2017
GST
Mr. Pankaj Mithal And Mr. Irshad Ali, JJ.
For The Petitioner : Vijendra Singh
For The Respondent : C.S.C., A.S.G.I.
ORDER
The petitioner has come up in this writ petition against the seizure of goods under Section 129(1) of Uttar Pradesh Goods and Service Tax Act, 2017.
The goods of the petitioner under transit have been seized for the reason that it was not accompanied by proper E-Way Bill.
The submission of learned counsel for the petitioner is that the E-Way Bill duly filled up was accompanying the g
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
all the above details were not filled up or disclosed in the E-Way Bill.
In view of this, the E-Way Bill was incomplete and improper. Any E-Way Bill which is not duly filled up cannot be construed to be a valid document and it would be treated as if the goods are not accompanied by appropriate / valid E-Way bill.
Thus apparently there is a convention of the provision of the Act which mandates that the E-Way bill should be accompany the goods in transit.
In view of the above, there is no illegality in seizing goods for violation of provision of the Act. However, in the interest of justice, we permit the release of the goods, of the petitioner and the vehicle on furnishing security other then cash and bank guarantee of the amount specifie
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =