M\/s Navyug Airconditioning Versus State Of U.P. And 02 Others
GST
2018 (4) TMI 886 – ALLAHABAD HIGH COURT – 2018 (16) G. S. T. L. 559 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 3-4-2018
Writ Tax No. 551 of 2018
GST
Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ.
\nFor the Petitioner : Nishant Mishra
\nFor the Respondent : C.S.C.
\nORDER
\nHeard Sri Nishant Mishra, learned counsel for the petitioner assisted by Sri Vipin Kumar Kushwaha, Advocate and Sri C.B. Tripathi, Special Counsel for the State of U.P.
\nThe petitioner is aggrieved by the seizure of his goods vide impugned order dated 25.03.2018 passed under Section 129(1) of the U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as the U.P.G.S.T.).\n<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n S.T. makes applicable the provisions of Central G.S.T. in respect to matters relating to inspection, search and seizure under the said Act. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s Navyug Airconditioning Versus State Of U.P. And 02 OthersGST2018 (4) TMI 886 – ALLAHABAD HIGH COURT – 2018 (16) G. S. T. L. 559 (All.)ALLAHABAD HIGH COURT – HCDated:- 3-4-2018Writ Tax No. 551 of 2018 GSTHon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ. For the Petitioner : Nishant Mishra For the Respondent : C.S.C. … Continue reading “M\/s Navyug Airconditioning Versus State Of U.P. And 02 Others”<\/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-11460","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11460","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=11460"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11460\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11460"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11460"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11460"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nRule 138 of the Rules framed under the Central G.S.T. provides that till such time E-Way bill system is developed and approved by the Council, the Government by notification may specify the documents which are to be carried with the consignment of goods. In exercise of the said power a notification has been issued which provides for the carrying of E-Way bill with the goods in transit but the same is applicable has been enforced w.e.f. 1st February, 2018 and not before.
\nSimultaneously, U.P.G.S.T. also contains similar provisions and in exercise of the power under Rule 138 of the Rules framed under the<\/p>\n
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