2018 (8) TMI 1322 – ALLAHABAD HIGH COURT – 2018 (15) G. S. T. L. 521 (All.) – Seizure of goods – inter-state transit of goods – Section 129(1) of the U.P. GST Act, 2017 – applicability of IGST Act – Held that:- The provisions of U.P.G.S.T. are applicable to transactions within the State of U.P. whereas I.G.S.T. covers the interstate transactions – Section 20 of the I.G.S.T. makes applicable the provisions of Central G.S.T. in respect to matters relating to inspection, search and seizure under the said Act.
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Even if the seizure is treated to be under Section 129(1) of the Central G.S.T., as there was no provision of E-Way bill on the relevant date under the Central G.S.T. prima facie the seizure appears to be illegal.
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The goods s
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submission is that as admittedly the seized goods were in transit from outside the State the transaction would be covered by the Integrated Goods and Services Tax Act, 2017 (I.G.S.T.) read with Central G.S.T. and that the provisions of the U.P. G.S.T. or its Rules or the notifications issued therein would not apply. Sri Tripathi, has submitted that actually the order of seizure has been passed under Section 6 of the I.G.S.T. read with Section 129(1) of the Central G.S.T. and therefore, mere wrong mention of the provision on the order of seizure would not invalidate the same. The provisions of U.P.G.S.T. are applicable to transactions within the State of U.P. whereas I.G.S.T. covers the interstate transactions. Section 20 of the I.G.S.T. mak
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. by a notification dated 21.07.2017 has made E-Way bill mandatory but that may apply only in respect of goods in transit within the State of U.P. and not for goods brought from outside the State. Therefore, even if the seizure is treated to be under Section 129(1) of the Central G.S.T., as there was no provision of E-Way bill on the relevant date under the Central G.S.T. prima facie the seizure appears to be illegal. Sri Tripathi, may seek instructions and file counter affidavit within three weeks. List along with writ petition no. 87 of 2018 for admission/final disposal after the filing of the counter affidavit. In the meantime, the goods seized be released along with the vehicle subject to the petitioner furnishing indemnity bond and sec
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