2018 (9) TMI 1259 – ALLAHABAD HIGH COURT – 2018 (16) G. S. T. L. 354 (All.) – Seizure Order – Section 129 (1) of the Act – detention of goods on the ground that the goods against the bilty no. 226158 dated 27.03.2018 related to 131 boxes also accompanying the documents related to 81 boxes of the same party M/s Ahuja Radio which are to be delivered at Ranchi, Jharkhand and that the e-way bill has been generated on 27.02.2018 for delivery through other vehicle no. HR-38W-2581 – Held that:- It is on account of human error, the invoice related to goods to be transported from Delhi to Jharkhand related to 81 boxes has been mistakenly handed over to the goods transported from Delhi to Patna. There is no finding recorded by the seizing authority that except the said mistake the transaction in question was not found bonafide. There is no requirement of TDF Form-I for the purpose of moment of goods through the State of U.P. The requirement of TDF-I is not essential after the introduction of UP
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The said consignment having total 131 boxes was to be delivered at M/s R.B. Electronics, Harsh Vardhan Arcade, Fraser Road, Patna, Bihar and another consignment of 81 boxes was to be delivered at the branch office situated at Ranchi, Jharkhand. The consignor M/s Ahuja Radio has issued two invoices bearing Invoices no.2652 and Invoice no. 2653 dated 27.03.2018 against the aforesaid 131 and 81 boxes for delivery at Patna, Bihar and Ranchi, Jharkhand. The aforesaid invoices issued by the consignor clearly indicates the charge of IGST @ 18% on the value of the goods sold. The petitioner being the transporter company has prepared the GR indicating therein all the details including the details of invoice. The goods were transported from New Delhi and at the office/godown of the petitioner situated at Ghaziabad, U.P., the same were loaded in two vehicles being vehicle Nos.U.P.13-T-9197 and HR 38W-2581. The contention of learned counsel for the petitioner is that due to mistake by the office
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/s Ahuja Radio which are to be delivered at Ranchi, Jharkhand and that the e-way bill has been generated on 27.02.2018 for delivery through other vehicle no. HR-38W-2581. We have heard the learned counsel for the petitioner, learned Standing Counsel and perused the documents which are enclosed along with the writ petition. We have noticed that two invoices have been prepared by M/s Ahuja Radio, New Delhi being Invoice No.226158 and Invoice No. 226159 respectively. The details of goods as well as details of buyers were mentioned being R.B. Electrons, Harsh Vardhan Arcade, Fraser Road, Patna, Bihar and M/s R.B. Electronics plot no. H80 and H81 Harmu Housing Colony, Harmu, Ranchi, Jharkhand. In both the invoices the IGST @ 18 % has been charged. The assessing authority has proceeded to pass the seizure order under Section 129 (1) of the Act on the ground that during the course of inspection of the goods, there were 11 bilties prepared by the transport company and against the said transact
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