M/s Delhi Gujarat Fleet Carrier Pvt. Ltd Versus State Of U.P. And 4 Others
GST
2018 (5) TMI 696 – ALLAHABAD HIGH COURT – 2018 (13) G. S. T. L. 411 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 1-5-2018
WRIT TAX No. 718 of 2018
GST
Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ.
For the Petitioner : Anand Kumar Singh
For the Respondent : C.S.C.,A.S.G.I.
ORDER
Heard Sri Anand Kumar Singh, learned counsel for the petitioner and Sri A.C. Tripathi, learned Standing Counsel.
Petitioner is a transporter and is challenging the seizure order dated 19.03.2018 and the consequential notice for levied of penalty dated 29.03.2018 issued under Section 129(3) of the UPGST Act, 2017.
Brief facts of the case are that the go
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urse of verification, the vehicle in-charge failed to produce the Transit Declaration Form-I.
Learned counsel for the petitioner has submitted that though the transit declaration form is not required for the transportation of goods under the inter-state transaction but on insistence by the respondent no. 4 the person in-charge of the vehicle has downloaded the TDF-I on 22.03.2018 i.e. before the seizure proceedings are completed. However the penalty notice is also issued.
Against the seizure order an appeal was filed by the petitioner before the Additional Commissioner Grade-2 (Appeal)-III State Tax, Agra. The Additional Commissioner has affirmed the order of seizure while dismissing the appeal vide order dated 13.04.2018.
The contention
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