M\/s Jai Baba Amarnath Industries Versus State of U.P. And 3 Others
GST
2018 (7) TMI 1329 – ALLAHABAD HIGH COURT – 2018 (15) G. S. T. L. 484 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 10-7-2018
Writ Tax No. 942 of 2018
GST
Hon'ble Ashok Kumar, J.
\nFor the Petitioner : Rahul Agarwal
\nFor the Respondent : C.S.C.
\nORDER
\nHeard Sri Rahul Agarwal, learned counsel for the petitioner and Sri B.K. Pandey, learned Standing Counsel representing all the respondents.
\nLearned Standing Counsel has rightly pointed out that the constitution of the appellate Tribunal is to be done by the GST council. For that purposes the necessary instructions are required from the Union.
\nIn view of the said submission, learned counsel for the peti<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n was shown to the tune of Rs. 6,02,352\/- and the IGST (Integrated Goods and Service Tax) has been charged @ 18% to the tune of Rs. 1,08,423.36\/-. After the issuance of the tax invoice the goods are handed over to the transporter namely Hindustan Transport Company for transportation from Mandi Gobindgarh Sahib, Punjab to Jhansi, U.P. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n date no appellate Tribunal is constituted by the respondent State. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s Jai Baba Amarnath Industries Versus State of U.P. And 3 OthersGST2018 (7) TMI 1329 – ALLAHABAD HIGH COURT – 2018 (15) G. S. T. L. 484 (All.)ALLAHABAD HIGH COURT – HCDated:- 10-7-2018Writ Tax No. 942 of 2018 GSTHon'ble Ashok Kumar, J. For the Petitioner : Rahul Agarwal For the Respondent : C.S.C. ORDER Heard … Continue reading “M\/s Jai Baba Amarnath Industries Versus State of U.P. 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-12712","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12712","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=12712"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12712\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12712"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12712"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12712"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nOn 17.05.2018 at 11.50 pm the goods are intercepted by the respondent no. 4 and a detention memo has been issued in which it has been mentioned that the goods though were accompanying the documents but it was not accompanying the E-way bill.
\nOn the basis of the aforesaid discrepancy the seizure proceedings are carried out and a penalty order under Section129 (3) dated 22.05.2018 was passed.
\nAgainst the order <\/p>\n
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\nLearned Standing Counsel has contended that it is only the union to constitute the appellate Tribunal and not alone the State of U.P.
\nThis Court finds that in any case the constitution of the Tribunal is necessary and in this regard earlier also this Court has issued the directions for the constitution of the Tribunal.
\nSurprisingly even after completion of one year from the date of introduction of the GST no appellate Tribunal has been constituted.
\nLet the Principal Secretary (Tax and Institutional Registration) Civil Secretariat, Lucknow may file his personal affidavit by providing all details with regard to non establishment of the Tribunal till date and the steps take<\/p>\n
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