M/s Ujala Marketing And 2 Others Versus Union of India And 3 Others
GST
2019 (1) TMI 86 – ALLAHABAD HIGH COURT – 2019 (20) G. S. T. L. 7 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 23-4-2018
WRIT TAX No. – 683 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 N.C. Gupta, learned counsel for the petitioners and Sri Avinash Chandra Tripathi, learned standing counsel.
The instant writ petition has been filed by three petitioners who are situated at Delhi. The petitioners challenges the seizure order dated 12.4.2018 and the consequential penalty proceedings initiated under Section 129(3) of UPGST Act. The petitioners furt
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by the truck driver and further has reached to the conclusion that the goods mentioned in the invoices and G.Rs. are 'PARCHUN GOODS'. 'PARCHUN GOODS' means several kind of loose items booked for transportation without giving the details of the same in the accompanying documents. The respondent no.4 has noticed, from the perusal of the documents accompanying the goods, that the goods are imported from outside of the State of U.P. within the State of U.P. without complying the provisions of law as such he has reached to the conclusion that the goods are imported for the purposes of evasion of tax.
There are several disputed question of facts involved in the present writ petition and in our opinion the same can be appropriatel
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