2018 (5) TMI 526 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 118 (All.) – Detention of goods with vehicle – E-Way Bill No.01 not available – Held that: – respondent no.2-Assistant Commissioner, Commercial Tax, Mobile SquadXI, Kanpur, U.P. is directed to appear before the Court on 13.04.2018 to explain as to under which authority of law he intercepted the vehicle and passed the seizure order despite E-Way Bill No.01 was generated and produced – respondents are directed to release the seized goods and vehicle forthwith – petition allowed. – Writ Tax No. 628 of 2018 Dated:- 11-4-2018 – Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ. For the Petitioner : Niraj Kumar Singh,Amit Mahajan For the Respondent : C.S.C. ORDER Petitione
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s issued on the ground that since the E-Way Bill No.01 is not available as such the physical verification of the goods loaded is to be made and fixed 02.04.2018 for physical verification and inspection at 11-00 a.m. Learned counsel for the petitioner submits that E-Way Bill No.01 was generated on 01.04.2018 at about 09-57 a.m. and produced before the respondent no. 2, however, seizure order under Section 129(1) of the U.P. Goods and Service Tax Act, 2017 (in short 'GST Act, 2017') has been passed on 02.04.2018 at about 8-55 a.m. much before the time fixed for physical verification and inspection of the goods. It is also submitted that it has wrongly been recorded in the seizure order passed under Section 129(1) of the GST Act, 2017
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justify the impugned order in the facts and circumstances of the case. We are noticing that despite there being no requirement every day petitions are being filed challenging the interception and seizure made by the authorities for want of E-Way Bill No.01. In such circumstances, we require respondent no.2-Assistant Commissioner, Commercial Tax, Mobile Squad-XI, Kanpur, U.P. to appear before the Court day after tomorrow (13.04.2018) to explain as to under which authority of law he intercepted the vehicle and passed the seizure order despite E-Way Bill No.01 was generated and produced. Considering the facts, effect and operation of the seizure order passed by respondent no. 2 under Section 129(1) of GST Act, 2017 (Annexure-6 to the writ peti
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