M/s Jai Baba Amarnath Industries Versus State of U.P. And 3 Others
GST
2018 (7) TMI 1329 – ALLAHABAD HIGH COURT – 2018 (15) G. S. T. L. 484 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 10-7-2018
Writ Tax No. 942 of 2018
GST
Hon'ble Ashok Kumar, J.
For the Petitioner : Rahul Agarwal
For the Respondent : C.S.C.
ORDER
Heard Sri Rahul Agarwal, learned counsel for the petitioner and Sri B.K. Pandey, learned Standing Counsel representing all the respondents.
Learned Standing Counsel has rightly pointed out that the constitution of the appellate Tribunal is to be done by the GST council. For that purposes the necessary instructions are required from the Union.
In view of the said submission, learned counsel for the peti
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was shown to the tune of Rs. 6,02,352/- and the IGST (Integrated Goods and Service Tax) has been charged @ 18% to the tune of Rs. 1,08,423.36/-. After the issuance of the tax invoice the goods are handed over to the transporter namely Hindustan Transport Company for transportation from Mandi Gobindgarh Sahib, Punjab to Jhansi, U.P.
On 17.05.2018 at 11.50 pm the goods are intercepted by the respondent no. 4 and a detention memo has been issued in which it has been mentioned that the goods though were accompanying the documents but it was not accompanying the E-way bill.
On the basis of the aforesaid discrepancy the seizure proceedings are carried out and a penalty order under Section129 (3) dated 22.05.2018 was passed.
Against the order
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date no appellate Tribunal is constituted by the respondent State.
Learned Standing Counsel has contended that it is only the union to constitute the appellate Tribunal and not alone the State of U.P.
This Court finds that in any case the constitution of the Tribunal is necessary and in this regard earlier also this Court has issued the directions for the constitution of the Tribunal.
Surprisingly even after completion of one year from the date of introduction of the GST no appellate Tribunal has been constituted.
Let the Principal Secretary (Tax and Institutional Registration) Civil Secretariat, Lucknow may file his personal affidavit by providing all details with regard to non establishment of the Tribunal till date and the steps take
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