M\/s J.V.D. Cera Coating And Colours (P) Ltd. Versus State Of U.P. And 4 Others
GST
2018 (5) TMI 1703 – ALLAHABAD HIGH COURT – 2018 (14) G. S. T. L. 166 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 24-5-2018
WRIT TAX No. – 832 of 2018
GST
Hon'ble Krishna Murari And Hon'ble Ashok Kumar , JJ.
\nFor the Petitioner : Suyash Agarwal
\nFor the Respondent : C.S.C.
\nORDER
\nHeard Sri Suyash Agarwal, learned counsel for the petitioner and Sri Manu Ghildayal, learned counsel appearing for the respondents.
\nA search was conducted on the business premises of the petitioner on 25.04.2018 in exercise of power conferred under Section 67 (2) of the U.P. Goods and Services Tax Act, 2017 (in short 'GST Act, 2017'). Panchnama of <\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n that once the books of account were produced, it was imperative upon the authority to consider the same and ought to have verified with the actual stock but without carrying on the said exercise, the impugned order has been passed. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s J.V.D. Cera Coating And Colours (P) Ltd. Versus State Of U.P. And 4 OthersGST2018 (5) TMI 1703 – ALLAHABAD HIGH COURT – 2018 (14) G. S. T. L. 166 (All.)ALLAHABAD HIGH COURT – HCDated:- 24-5-2018WRIT TAX No. – 832 of 2018 GSTHon'ble Krishna Murari And Hon'ble Ashok Kumar , JJ. For the Petitioner : … Continue reading “M\/s J.V.D. Cera Coating And Colours (P) Ltd. Versus State Of U.P. And 4 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-11979","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11979","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=11979"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11979\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11979"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11979"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11979"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nPrima facie, issue requires scrutiny.
\nSri Manu Ghildayal, who appears on behalf of the respondents may file counter affidavit within six weeks. Rejoinder affidavit may be filed within two weeks thereafter.
\nList immediately after expiry of the aforesaid period.
\nConsidering the facts, we direct the respondent-authorities to release the goods which were seized on 25.04.2018 subject to deposit of Rs. 3 lakh being made by the petitioner and for the balance amount adequate security may be provided other than cash o<\/p>\n
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