2018 (8) TMI 281 – ALLAHABAD HIGH COURT – 2018 (15) G. S. T. L. 645 (All.) , [2018] 59 G S.T.R. 350 (All) – Appealable Order – non establishment of the Appellate Tribunal – Section 112 of the CGST Act – Seizure proceedings – detention of vehicle – Inter- State transaction – Held that:- This issue is now serious as because of non establishment of the Tribunal, the parties are unnecessarily approaching this Court whereas, in case of establishment of Tribunal they can easily file the appeal under Section 112 of the Act – Issue notice to the newly added respondent nos. 3 and 4, Union of India and Goods & Service Tax Council to explain as to why the previous orders of this Court are not complied with and as to why the statutory Tribunal is not setup so far. This explanation must be furnished within two weeks by the respondents.
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In the instant case, on account of non establishment of the Appellate Tribunal, the dealers or the parties aggrieved are approaching the High Court. The respo
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ned Standing Counsel. As prayed by Sri B.K. Pandey, learned Standing Counsel, two weeks' time is allowed to file the reply/counter affidavit. The contention of the learned counsel for the petitioner is that the entire seizure proceedings is invalid and without authority of law. Learned counsel for the petitioner has placed reliance on Government Orders and forms which are necessary to be used while taking the seizure proceedings including the detention of the vehicle. Learned counsel for the petitioner has submitted that admittedly it is an Inter- State transaction, therefore, the entire proceedings carried out under UP GST Act, by seizing authority, is illegal. He has further submitted that the impugned order is appellable under Section 112 of the CGST Act, before the Tribunal, but since the Tribunal is not constituted so far, even after a lapse of more than one and half year, he has no option but to challenge the proceedings under Article 226 of the Constitution of India. From th
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he show cause notice and explained therein that he was neither any ill intention nor the goods are meant for sale within the State of U.P. as such the goods are meant for to be supplied to the Medical Colleges, situated at Madhya Pradesh and all the details are duly incorporated in the documents, i.e. the details of the purchaser medical college being HLL Infra Tech Services Ltd. (Subsidiary of HLL Lifecare Ltd., A Govt. of India Enterprise) etc. It is submitted by the counsel for the petitioner that no discrepancy was noticed nor is found by the detaining authority while proceeded to pass the order under Section 129 (3) of the Act, asking the petitioner to pay sum of ₹ 27,54,681/- plus a penalty of the same amount for releasing of the seized goods and vehicles in question. It is submitted that initially the proceedings of seizure and penalty were challenged by the petitioner by way of Writ Petition No. 870 of 2018. However, the said writ petition was not be heard, hence the peti
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to the newly added respondent nos. 3 and 4, Union of India and Goods & Service Tax Council to explain as to why the previous orders of this Court are not complied with and as to why the statutory Tribunal is not setup so far. This explanation must be furnished within two weeks by the respondents. Section 113 of the CGST Act, provides the procedure to be applied by the Appellate Tribunal. Section 114 of the said Act provides the financial and administrative powers of President of the Appellate Tribunal. There is complete procedure provided in the Act as Section 117 of the Act provides that any person aggrieved by the order passed by the State Bench or area Benches of Appellate Tribunal may file an appeal to the High Court. The High Court, therefore, will come in picture only when the appeals are decided by the Appellate Tribunal or any order is passed by the Appellate Tribunal. In the instant case, on account of non establishment of the Appellate Tribunal, the dealers or the parties
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