M\/s Haryana Freight Carrier (P). Ltd. Versus State Of Up And 3 Others
GST
2018 (6) TMI 423 – ALLAHABAD HIGH COURT – 2018 (13) G. S. T. L. 14 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 4-4-2018
Writ Tax No. – 579 of 2018
GST
Mr. Krishna Murari And Mr. Ashok Kumar, JJ.
\nFor The Petitioner : Murari Mohan Rai,Nitin Kesarwani
\nFor The Respondent : C.S.C., A.S.G.I.
\nORDER
\nHeard Sri Nitin Kesarwani, Sri M.M. Rai, learned counsel for the petitioner. Sri C.B. Tripathi, learned Special Counsel for the State and Sri Anant Kumar Tiwari, learned Standing Counsel for the Union of India.
\nThe instant writ petition has been filed by the petitioner-M\/S Haryana Freight Carrier (P). Ltd., which is a Transport Company, carrying on the bus<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oices. It is further contended that the requisite G.R.(Goods Receipts) are issued by the petitioner which also accompanied with the goods while it started for transportation from Delhi. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a sum of Rs. 67,010\/- be not imposed as penalty apart Rs. 67,010\/-as tax. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s Haryana Freight Carrier (P). Ltd. Versus State Of Up And 3 OthersGST2018 (6) TMI 423 – ALLAHABAD HIGH COURT – 2018 (13) G. S. T. L. 14 (All.)ALLAHABAD HIGH COURT – HCDated:- 4-4-2018Writ Tax No. – 579 of 2018 GSTMr. Krishna Murari And Mr. Ashok Kumar, JJ. For The Petitioner : Murari Mohan Rai,Nitin … Continue reading “M\/s Haryana Freight Carrier (P). Ltd. Versus State Of Up 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-12091","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12091","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=12091"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12091\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12091"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12091"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nPetitioner, however, downloaded the transit declaration Form-1 at the U.P. Border before the vehicle entered inside the State of U.P. for the purposes of Inter-State movements of goods, on 18.03.2018.
\nAccording to the petitioner, the goods loaded in vehicle started its journey from Delhi to Jharkhand and the same has been intercepted on 20.03.2018 at about 08-00 p.m. by the respondent no. 4, the Assistant Commissioner, State Tax, Mobile Squad Unit-II, District Mirzapur and the said respondent no. 4 has issued an interception memo No. 1 dated 20.03.2018 und<\/p>\n
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\nAgainst the said seizure order and penalty notice, the instant writ petition has been filed.
\nAfter hearing the parties at length, it is clear that the goods were meant for one State to other and are being transported through the State of U.P. The petitioner being transporter has on wrong advice downloaded the transit declaration Form which was prescribed under the VAT Act and has no role so far as the transaction in question is concerned, which is covered by the provisions of the CGST, Act, 2017. The seizing authority arrived at the conclusion that after due physical verification of the goods, it transpired that the goods of Rs. 3,59,220\/- are found in excess as aga<\/p>\n
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