M\/s A.M Enterprises Versus State Of U.P. And 2 Others
GST
2018 (11) TMI 957 – ALLAHABAD HIGH COURT – 2019 (20) G. S. T. L. 194 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 16-11-2018
Writ Tax No. – 1451 of 2018
GST
Pankaj Mithal And Ashok Kumar JJ.
\nFor the Petitioner : Nishant Mishra
\nFor the Respondent : C.S.C.
\nORDER
\nThe goods of the petitioner in transit were intercepted and detained on 3.11.2018 at about 9:22 p.m., at Sardhana Meerut as the goods were not accompanied by the e-way bill.
\nSection 129 (1) of the U.P. Goods and Service Tax Act, 2017 (in short of the Act) provides that the goods so detained or seized shall be released after detention or seizure subject to the conditions specified.
\nThe aforesaid provision<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hese circumstances, we call upon the respondents to file personal affidavit of Arun Kumar Singh, V Assistant Commissioner (Mobile Squad-3) Meerut to show cause why notice under Section 129 (3) of the Act or the order of release of the goods could not be passed immediately after the goods were detained or seized on 3.11.2018. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s A.M Enterprises Versus State Of U.P. And 2 OthersGST2018 (11) TMI 957 – ALLAHABAD HIGH COURT – 2019 (20) G. S. T. L. 194 (All.)ALLAHABAD HIGH COURT – HCDated:- 16-11-2018Writ Tax No. – 1451 of 2018 GSTPankaj Mithal And Ashok Kumar JJ. For the Petitioner : Nishant Mishra For the Respondent : C.S.C. ORDER … Continue reading “M\/s A.M Enterprises Versus State Of U.P. And 2 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-15071","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15071","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=15071"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15071\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15071"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15071"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15071"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nThe affidavit may be filed within two weeks.
\nIn the meantime as the petitioner who is the registered dealer\/owner of the goods, we direct the respondents to release the goods and vehicle on the petitioner's furnishing security other than cash and bank guarantee of the amount equivalent to the proposed tax and penalty and indemnity bond of the same amount in accordance with Section 129 (1) (a) of the Act.
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