M/s S.P. Enterprises Versus State Of U.P. And 3 Others
GST
2018 (12) TMI 890 – ALLAHABAD HIGH COURT – 2019 (22) G. S. T. L. 162 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 12-12-2018
Writ Tax No. – 1589 of 2018
GST
Pankaj Mithal And Pankaj Bhatia JJ.
For the Petitioner : Shubham Agrawal
For the Respondent : C.S.C.,B.K.Singh
ORDER
Heard Sri Shubham Agrawal, learned counsel for the petitioner, Sri C.B. Tripathi, learned counsel for the Commercial Tax Department and Sri R.C. Shukla, learned counsel appearing for the respondent no. 4.
The petitioner is a purchasing dealer duly registered under the Goods and Services Tax. The goods (betel nuts) in transit have been seized for the reason that the respondents, on verificati
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goods and not to give the same in custody of the Custom Department. Ex-facie we find that the respondent no. 4 has no authority in law to dictate respondent no. 3 in such a manner. Issuance of such direction by respondent no. 4 is blatantly illegal and without any authority of law.
The Custom Department has not passed any order of detention/confiscation of the said goods under the Customs Act.
In view of the facts and circumstances, we direct the respondents to release the goods and vehicle in favour of the petitioner forthwith and report about the compliance within three days on affidavit.
Put up on 18.12.2018 in the additional cause list, on which date, Superintendent, Customs (Preventive) Division, Commissionerate, 5th and 11th Floor
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