Puneet Automobiles Limited through Its Director Versus State of U.P. And 3 Others

Puneet Automobiles Limited through Its Director Versus State of U.P. And 3 Others
GST
2018 (4) TMI 1214 – ALLAHABAD HIGH COURT – 2019 (22) G. S. T. L. 182 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 31-1-2018
Writ Tax No. – 99 of 2018
GST
PANKAJ MITHAL AND SARAL SRIVASTAVA, JJ.
Counsel For Petitioner: Shri Shubham Agrawal, Advocate and Shri Rituraj Singh, Advocate
Counsel For Respondent: C.S.C., Shri Gyan Prakash
JUDGEMENT
Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri C.B. Tripathi special counsel has appeared for the State of U.P. and Sri Anant Kumar Tiwari learned counsel for Union of India.
The new loader/tipper with temporary registration no.- JH05AL3889 coming from Jamshedpur (Tata Motors

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where the said loader/tipper had started journey.
In view of the facts and circumstances, notwithstanding the remedy of appeal against the order of the seizure, the loader/tipper were duly supported by other documents including temporary registration number ensuring no possibility of evasion of tax, as provided in other matters of the similar nature, we direct the respondent to release the loader/tipper without demanding any security from the petitioner forthwith leaving the order of penalty to be challenged by the petitioner if necessary by means of an appeal under Section 107 of the U.P. GST if so advised.
Sri C.B. Tripathi, may file reply to this writ petition within a period of three weeks. Two weeks thereafter is allowed to the petit

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