ABSENCE OF TRANSIT DECLARATION FORM
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 11-12-2017<\/p>\n
Vide Order No. 31 of 2017, dated 21.07.2017 the Governor of Uttar Pradesh specified the documents that a person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage in Uttar Pradesh. Para 4 of the said order prescribes that in case of transportation of taxable goods valuing ₹ 5,000\/- or more from a place outside Uttar Pradesh place outside the State, the Form TDF – 1 shall be carried with such good during the transportation of goods or their transit storage within the State and on the exit of goods from the State, the information shall be provided in Form TDF – 2 (Transit Declaration Form). The said forms shall be downloaded by the procedure prescribed by the Commissioner, State Tax\/Commercial Tax from the website of the Department http:\/\/comtax.up.nic.in. Thus while the goods a<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of tax invoice, dated 25.10.2017 the goods the IGST and the Compensation cess values at Res.17,42,400\/- and ₹ 11,88,000\/- respectively. These values have been mentioned at ₹ 5,54,000\/-and ₹ 11,88,000\/- in copy of tax invoice dated 25.10.2017 filed along with the reply furnished by the petitioner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r give reply to the allegation on which goods have been seized. The petitioner had no notice or opportunity to explain his conduct with respect to the discrepancy in the tax invoice alleged in the seized order. The High Court considered it proper to set aside the orders dated 28.10.2017 and 31.10.2017 passed under section 129(1) and 129(3) of Uttar Pradesh Goods and Services Tax Act, 2017. The High Court remitted the matter to the respondent No. 4. The High Court further directed that the petitioner shall treat the seizure order dated 28.10.2017 to be a show cause notice in respect of the charge leveled against it. The petitioner shall filed the reply thereto before the respondent No. 4 within a period of one week from the date of order (i.e., 01.12.2017). Upon such reply furnish the respondent No. 4 shall have one week thereafter to pass a fresh order, in accordance with law. Since there is no allegation against the vehicle in respect to the same may be released in the meanwhile witho<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" ABSENCE OF TRANSIT DECLARATION FORMBy: – DR.MARIAPPAN GOVINDARAJANGoods and Services Tax – GSTDated:- 11-12-2017 Vide Order No. 31 of 2017, dated 21.07.2017 the Governor of Uttar Pradesh specified the documents that a person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage … Continue reading “ABSENCE OF TRANSIT DECLARATION FORM”<\/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-9348","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9348","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=9348"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9348\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9348"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9348"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9348"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nThe Authority noticing the above said discrepancy, without issuing any other or proper notice, passed the seizure order. In the seized order it has been indicated that there was an intention to evade tax by the petitioner. Consequently the penalty order has been passed on 31.10.2017.
\nAgainst this order the petitioner approached the High Court invoking writ jurisdiction. The petitioner put forth the following submissions before the High Court-
\n * The detention and seizure had been made only on account of absence of transit declaration form;
\n * No other ground had been disclosed to the petitioner at that stage;
\n * The seizure had been made ex-parte though the movement of <\/p>\n
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