M/s. Shaurya Enterprises Versus State of U.P. And 02 Others
GST
2018 (10) TMI 1237 – ALLAHABAD HIGH COURT – 2018 (17) G. S. T. L. 378 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 5-4-2018
WRIT TAX No. – 563 of 2018
GST
Mr Krishna Murari And Mr Ashok Kumar, JJ.
For The Petitioner : Raghwendra Prasad Mishra,Vijay Babu
For The Respondent : C.S.C.
ORDER
Supplementary affidavit filed today, is taken on record.
We have heard Shri Raghwendra Prasad Mishra and Shri Vijay Babu, learned counsel for the petitioner and learned Standing Counsel appearing on behalf of the State-respondents.
The instant writ petition has been filed by which the petitioner has challenged the seizure order dated 25.3.2018 passed under Section 129 (1) of UPGST Act, 2017 (hereinafter referred to as the 'Act') and the show cause notice dated 25.3.2018 issued under Section 129 (3) of the Act for proposed penalty.
Learned counsel for the petitioner has submitted that the petitioner is a reg
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
mentioning therein the time of issuance at 6:10 PM. In the said interception memo, the respondent No. 2 has mentioned for verification of goods and documents while fixing the date for the same on 25.3.2018 at 11:00 AM.
The respondent No. 2 has prepared a report dated 25.3.2018 in which the details with regard to transaction has been noted.
Since, the respondent No. 2 was not satisfied with the documents, therefore, a seizure order has been passed on the same date, namely, on 25.3.2018 wherein the value of the goods has been estimated at Rs. 7,92,002/- excluding the IGST, which has been clearly mentioned in the tax invoice as well as in the GR issued by the transporter. Vide seizure order dated 25.3.2018, the respondent No. 2 has indicated that the goods and vehicle has been seized on the ground of non availability or non submission of E-way bill. Learned counsel for the petitioner has submitted that on account of some practical difficulties the necessity of the E-way bill has been w
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
has been charged at the prescribed rate of 18% which is self explanatory from the bare perusal of the tax invoice as well as good receipt which clearly indicating the value and tax charged separately mentioning in the tax invoice.
Learned counsel for the petitioner has also challenged the show cause notice issued under Section 129 (3) of the Act by which the respondent No. 2 has proposed to impose the penalty to the extent of Rs. 1,42,560/- i.e. equal to the liability of tax which has been assessed at the rate of 18% on the value of the goods.
On the other hand, learned Standing Counsel has pointed out before us that E-way bill was admittedly not accompanying with the goods when the vehicle was intercepted and filing of the E-way bill subsequently has nothing but an after thought, therefore, the seizure proceedings and the show cause notice under Section 129 (3) are well within the domain of the authorities.
We have heard learned counsel for the respective parties and found that adm
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
that the transaction in question was not a bonafide transaction and has seized the goods and vehicle. Admittedly, till 31st March, 2018 it was not mandatory to download the E-way bill from the official portal. We find the substance in the submission of the learned counsel for the petitioner that only with effect from 1st April, 2018 the requirement of downloading of the E-way bill is compulsory. However, without going into the said controversy at this stage, we find that the goods were bonafidely dispatched and are travelled from Raipur for the delivery at Basti are illegally and arbitrarily detained by the respondent No.2. We see no reason in seizing the goods and asking for the penalty.
In view of the aforesaid facts and the reasons given here-inabove, the order passed under Section 129 (1) of the Act passed on 25.3.2018 and the show cause notice issued under Section 129 (3) of the Act are hereby set aside.
The writ petition is allowed.
Case laws, Decisions, Judgements, Orders
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =