2018 (7) TMI 1329 – ALLAHABAD HIGH COURT – 2018 (15) G. S. T. L. 484 (All.) – Seizure of goods – Section 129 (3) of the U.P. GST Act, 2017 – Held that:- An interim protection is granted to the petitioner by directing for release of the seized goods along with the vehicle on furnishing of bank guarantee to the tune of ₹ 5,00000/ goods and vehicle are released forthwith on furnishing of bank guarantee.
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Constitution of appellate Tribunal – case of petitioner is that it is only the union to constitute the appellate Tribunal and not alone the State of U.P. – Held that:- 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.
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Case listed for hearing next as on 2.8.2018. – Writ Tax No. 942 of 2018 Dated:- 10-7-201
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t the petitioner is a seller, has affected certain sales of M.S. Bar to a registered dealer situated at Jhansi, namely M/s. Jhansi Enterprises, Shivpuri Road, Jhansi against the tax invoice dated 16.05.2018. In the tax invoice the value of the commodity was shown to the tune of ₹ 6,02,352/- and the IGST (Integrated Goods and Service Tax) has been charged @ 18% to the tune of ₹ 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 th
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onstitution 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 taken by the respondent authorities. Having heard the learned counsel for the parties and after perusal of the documents, an interim protection is granted to the petitioner by directing for release of the seized goods along with the vehicle on furnishing of bank guarantee to the tune of ₹ 5,00000/-. Let the goods and vehicle be released forthwith on furnishing of bank guarantee as indicated herein above. Learned Standing Counsel prays for and is allowed two weeks' time to file counte
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