M/s Timexo Fasteners India Private Ltd. And Another Versus State Of U.P. And 3 Others
GST
2018 (11) TMI 1504 – ALLAHABAD HIGH COURT – 2019 (20) G. S. T. L. 3 (All.) , [2019] 63 G S.T.R. 314 (All)
ALLAHABAD HIGH COURT – HC
Dated:- 22-11-2018
Writ Tax No. – 1471 of 2018
GST
Pankaj Mithal And Ashok Kumar JJ.
For the Petitioner : Rajan Tripathi
For the Respondent : C.S.C.
ORDER
The petitioner no. 1 is a registered dealer of Kanpur in U.P. It purchased fencing wire 5.11.2018 from the Sharp Engineers, Delhi. The delivery of the fencing wire so purchased by it was to be delivered at Kanpur.
Accordingly, the invoice/builty was generated on 5.11.2018 wherein GST @ 18% was charged and paid. The goods were dispatched from Delhi through transport on 5.11.2018 along with e-way bill which was valid upto 12 p.m. of 10.11.2018.
It is alleged that the Truck Vehicle No. UP 78/ CN 5278 carrying the said consignment had left Delhi on 5.11.2018 and had reached Kanpur along with
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itioners aggrieved by the aforesaid order have preferred this petition contending that the very basis of the seizure of the goods is non existing as at the time of interception of the goods e-way bill accompanying the goods was very much valid and that only on account of delay in the issue of the memo of seizure, the time mentioned in the e-way bill expired. The seizure memo incorrectly mentions the time of interception of the goods.
In view of the above, to test and ascertain as to when actually the goods were intercepted, Sri C.B. Tripathi, Special counsel appearing for the respondents was given time on 20.8.2018 to seek instructions as to the time when the vehicle in question had entered Kanpur and was actually intercepted notwithstanding the issuance of the seizure memo on 11.11.2018.
Sri C.B. Tripathi has obtained instructions in the matter from the Assistant Commissioner (Commercial Tax) Incharge MS-XI, Kanpur. The instructions disclose that the e-way bill accompanying the good
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ncharge MS-IX, Kanpur do not match with the documents which has been produced by none other than the Assistant Commissioner which clearly states that the vehicle was intercepted at 8:23 am on 11.11.2018 at Jarib Chowki Kanpur. The instructions states that the interception/checking was done at 12.30 in the night of 10.11.2018.
The averments regarding the entry of vehicle in Kanpur and the intercepting of goods as made in the writ petition have not been countered by the official of the department through the above instructions. It only states that the vehicle was checked at 12:30 in the night of 10.11.2018 at Jarib Chowki, Kanpur without uttering a single word as to when the vehicle is said to have been entered Kanpur Nagar despite fact that the specific direction was issued to the respondent to seek instructions about it.
In view of the above scenario, it can not be said that the allegation of the petitioners that the vehicle had entered Kanpur much before expiry of time mentioned in
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