{"id":11425,"date":"2017-12-19T00:00:00","date_gmt":"2017-12-18T18:30:00","guid":{"rendered":""},"modified":"2017-12-19T00:00:00","modified_gmt":"2017-12-18T18:30:00","slug":"m-s-samrat-carriers-regd-thru-39-its-prop-versus-state-of-u-p-and-3-others","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=11425","title":{"rendered":"M\/s Samrat Carriers (Regd) Thru&#39; Its Prop Versus State Of U.P. And 3 Others"},"content":{"rendered":"<p>M\/s Samrat Carriers (Regd) Thru&#39; Its Prop Versus State Of U.P. And 3 Others<br \/>GST<br \/>2018 (4) TMI 608 &#8211; ALLAHABAD HIGH COURT &#8211; 2018 (11) G. S. T. L. 167 (All.)<br \/>ALLAHABAD HIGH COURT &#8211; HC<br \/>Dated:- 19-12-2017<br \/>Writ Tax No. -818 of 2017 <br \/>GST<br \/>Ms Bharati Sapru And Mr. Saumitra Dayal Singh, JJ.<br \/>\nFor The Petitioner : Suyash Agarwal<br \/>\nFor The Respondent : C.S.C.,A.S.G.I.,Gaurav Tirari<br \/>\nORDER<br \/>\nHeard Shri Suyash Agrawal, learned counsel for the petitioner and Shri C.B. Tripathi, learned Standing Counsel for the respondent.<br \/>\nThis writ petition has been filed by the petitioner to challenge the order dated 11.11.2017 passed under Section 129(1) of UPGST Act (hereinafter referred to as the &#39;Act&#39;) and the penalty notice dated 11.11.20<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=358497\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>d the same in response to the penalty notice. The penalty proceeding is stated to be still pending as is apparent from the short counter affidavit filed in the writ petition.<br \/>\nInsofar as the imposition of penalty is concerned, the matter is still pending before the Proper Officer. We, therefore, do not propose to enter into the validity of the penalty proceedings at this stage.<br \/>\nHowever, insofar as the seizure of goods are concerned, in view of the fact that the goods have been seized on a single reason of absence of TDF without any other allegation in respect of illegal import of the goods into the State of U.P., at this stage, we dispose of the writ petition with a direction that subject to the petitioner furnishing security of the amount<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=358497\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\/s Samrat Carriers (Regd) Thru&#39; Its Prop Versus State Of U.P. And 3 OthersGST2018 (4) TMI 608 &#8211; ALLAHABAD HIGH COURT &#8211; 2018 (11) G. S. T. L. 167 (All.)ALLAHABAD HIGH COURT &#8211; HCDated:- 19-12-2017Writ Tax No. -818 of 2017 GSTMs Bharati Sapru And Mr. Saumitra Dayal Singh, JJ. For The Petitioner : Suyash Agarwal &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=11425\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;M\/s Samrat Carriers (Regd) Thru&#39; Its Prop Versus State Of U.P. And 3 Others&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11425","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11425","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11425"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11425\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11425"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11425"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}