M/s Ankur Carrier Express Cargo Service Versus Union Of India And 3 Others
GST
2018 (9) TMI 1259 – ALLAHABAD HIGH COURT – 2018 (16) G. S. T. L. 354 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 23-4-2018
WRIT TAX No. – 648 of 2018
GST
Mr Krishna Murari And Mr Ashok Kumar, JJ.
For The Petitioner : Naveen Chandra Gupta
For The Respondent : A.S.G.I., C.S.C.
ORDER
Heard Sri Naveen Chandra Gupta, learned counsel for the petitioner and Sri A.C. Tripathi, learned counsel for the respondent.
The instant writ petition has been filed against the seizure order dated 30.03.2018 passed by respondent no.4, Assistant Commissioner, State Tax, Mobile Squad (Unit-6), Gautambudh Nagar, who has seized the goods and the vehicle of the petitioner who is the owner of the vehicle no. U.P.-13T-9197.
The facts of the case are that the petitioner is a proprietor and is engaged to transport the goods belongs to one M/s Ahuja Radio, 215 Okhla Industrial Estate, Phase-III, New Delhi. The sai
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petitioner at Ghaziabad, the bill and invoice of M/s Ahuja Radio for delivery at Ranchi, Jharkhand of branch M/s R.B. Electronics has been enclosed with the documents related to the goods to be delivered at Patna, Bihar.
The contention of the learned counsel for the petitioner is that it is nothing but bonafide mistake at the hands of the office personnel of the petitioner's company and due to the said error/mistake in the Transit Declaration Form-I (TDF-I) the details are similarly mentioned, however, the bilty no.226158 dated 27.03.2018 was correctly found for the transportation of 131 boxes to be delivered at Patna, Bihar.
The respondent no.4 has detained the goods of M/s Ahuja Radio and has passed the seizure order on 30.03.2018, under Section 129(1) of UPGST Act (hereinafter referred as 'the Act') 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 Ah
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11 invoices were produced for verification as well as a Transit Declaration Form (TDF-1), whereas on inspection, it is noticed that the bill no. 226158 dated 27.03.2018 has been prepared for 131 boxes to be transported from Delhi to Patna, whereas the invoice enclosed along with the said goods related to 81 boxes also.
Based on the aforesaid reasoning, the impugned seizure order is passed.
We find substance in the submission of learned counsel for the petitioner 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 UPGST/CGST laws. The
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