2017 (11) TMI 1032 – ALLAHABAD HIGH COURT – 2018 (8) G. S. T. L. 368 (All.) – Detention and seizure of goods – Section 129(1) of the U.P. GST Act, 2017 – questions of facts – Held that: – in the instant case since the factual disputed issues are involved and further that the penalty proceedings are already initiated, as intimated by the counsel for the State, therefore, it would be proper in the interest of justice that the seized goods be released in favour of the petitioners on the payment of an amount of ₹ 1,11,564/- the goods and vehicle be released forthwith on payment of the amount of tax as has been indicated in the SCN dated 26.9.2017 being ₹ 1,11,564/ petition dismissed – decided against petitioner. – Writ Tax No. 729 of 2017 Dated:- 14-11-2017 – Hon'ble Abhinava Upadhya And Hon'ble Ashok Kumar, JJ. For the Petitioner : Sanyukta Singh,Shubham Agrawal For the Respondent : C.S.C.,A.S.G.I.,Ajay Kumar Singh ORDER Heard Shri Shubham Agrawal assisted by Miss Sa
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of the petition to the petitioner." The brief facts of the case are that the petitioner no. 1 and 4 being the transporters indulge in carrying on the business of transportation of goods from one place to another. The petitioner no. 2 and 3 are the buyers/purchasers and are registered under the Goods and Services Tax Act/Rules, 2017. The petitioner no. 2 and 3 have affected certain purchases from different sellers situated at Delhi. According to petitioners no. 2 and 3 since they are duly registered under the Central Goods and Services Tax Act, 2017 (C.G.S.T. ACT) and the goods which are purchased by them are duly accompanying with the requisite Tax Invoices, Bilty as well as E-Way Bill, therefore, the action of the respondent authorities in detaining and seizing the goods under Section 129(1) of the U.P. Goods and Services Tax Act, 2017 vide order dated 25.9.2017 is bad. Learned counsel for the petitioners has submitted that even the vehicle has also been seized by the respondent
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16.8.2017, in which it has been provided that the G.S.T. being the new law, therefore, it may take some time for proper implementation of the scheme of E-Way Bill on all India basis. Learned counsel for the petitioner has placed the provision of Rule 138 of U.P. G.S.T. Rules which provides for the old E-Way Bill scheme, which was in effect earlier, may be continued. We have gone through the contents of the aforesaid circular and after hearing the parties at length we find that certain factual disputes are involved in the present case. At the time of detention, the detaining authority has clearly mentioned in the detention memo that the necessary physical verification is required as the E-Way Bill, which was produced, was not relevant as the date and time mentioned have already expired. We find that on physical verification, the authority has found certain irregularities with regard to quality of the goods as well as quantity. It is further noticed that the goods which were covered with
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dated 26.9.2017). We have informed that in the penalty order an huge amount of more than ₹ 6 lacs has been fixed/demanded against the petitioners which in our opinion is prima facie appears to be highly excessive and since the order of penalty is appealable before the First Appellate Authority, it would be in the interest of justice that the petitioners may approach the appellate authority and file an appeal against the penalty order and in case, if the appeal is filed by the petitioners before the appellate authority, the appellate authority is directed to decide the same within a period of two months from the date of the presentation of the appeal. The appellate authority is directed not to insist for deposit of any penalty amount for hearing and admission of the appeal. In view of the aforesaid, it is hereby directed that the goods and vehicle be released forthwith on payment of the amount of tax as has been indicated in the show cause notice dated 26.9.2017 being ₹ 1,11
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