Time To Time Logistics Versus Union Of India And 3 Others
GST
2018 (4) TMI 1007 – ALLAHABAD HIGH COURT – 2018 (11) G. S. T. L. 259 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 8-12-2017
Writ Tax No. – 812 of 2017
GST
Mr. Pankaj Mithal And Mr. Irshad Ali, JJ.
\nFor The Petitioner : Vijendra Singh
\nFor The Respondent : C.S.C., A.S.G.I.
\nORDER
\nThe petitioner has come up in this writ petition against the seizure of goods under Section 129(1) of Uttar Pradesh Goods and Service Tax Act, 2017.
\nThe goods of the petitioner under transit have been seized for the reason that it was not accompanied by proper E-Way Bill.
\nThe submission of learned counsel for the petitioner is that the E-Way Bill duly filled up was accompanying the g<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n all the above details were not filled up or disclosed in the E-Way Bill. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Time To Time Logistics Versus Union Of India And 3 OthersGST2018 (4) TMI 1007 – ALLAHABAD HIGH COURT – 2018 (11) G. S. T. L. 259 (All.)ALLAHABAD HIGH COURT – HCDated:- 8-12-2017Writ Tax No. – 812 of 2017 GSTMr. Pankaj Mithal And Mr. Irshad Ali, JJ. For The Petitioner : Vijendra Singh For The Respondent … Continue reading “Time To Time Logistics Versus Union Of India And 3 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-11486","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11486","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=11486"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11486\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11486"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11486"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11486"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nIn view of this, the E-Way Bill was incomplete and improper. Any E-Way Bill which is not duly filled up cannot be construed to be a valid document and it would be treated as if the goods are not accompanied by appropriate \/ valid E-Way bill.
\nThus apparently there is a convention of the provision of the Act which mandates that the E-Way bill should be accompany the goods in transit.
\nIn view of the above, there is no illegality in seizing goods for violation of provision of the Act. However, in the interest of justice, we permit the release of the goods, of the petitioner and the vehicle on furnishing security other then cash and bank guarantee of the amount specifie<\/p>\n
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