M\/s Raj Iron & Building Materials Versus Union Of India Thru' Its Secy. & 3 Others
GST
2018 (1) TMI 949 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 19 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 22-12-2017
Writ Tax No. 826 of 2017
GST
Hon'ble Bharati Sapru And Hon'ble Saumitra Dayal Singh, JJ.
\nFor the Petitioner : Aloke Kumar
\nFor the Respondent : C.S.C.,A.S.G.I.
\nORDER
\nHeard Sri Aloke Kumar, learned counsel for the petitioner and Sri C.B. Tripathi, learned counsel for the respondents.
\nThis writ petition has been filed to challenge the seizure order dated 06.12.2017 by which the petitioner's goods mainly TMT rod had been seized while it were being imported by the petitioner from West Bengal. At<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n fore conclusion of the penalty proceedings. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s Raj Iron & Building Materials Versus Union Of India Thru' Its Secy. & 3 OthersGST2018 (1) TMI 949 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 19 (All.)ALLAHABAD HIGH COURT – HCDated:- 22-12-2017Writ Tax No. 826 of 2017 GSTHon'ble Bharati Sapru And Hon'ble Saumitra Dayal Singh, JJ. For the Petitioner : Aloke … Continue reading “M\/s Raj Iron & Building Materials Versus Union Of India Thru' Its Secy. & 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-9983","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9983","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=9983"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9983\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9983"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9983"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9983"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nIn view of the fact that in the present case there is no allegation of evasion of tax liability established either from the reading of the show cause notice or the seizure order or the penalty order the consequential penalty imposed appear to have been occasioned upon a mere technical breach and not on account of any intention to evade tax.
\nIn the facts of the present case, there is no foundation for such allegation.
\nIt is also not disputed that being faced at present there are certain difficulties with regard to the downloading of the E-Way Bill and also certain doubts still remain with regard to the requirement and submission of E-Way Bill.
\nIn view of the above, the penalty order and the sei<\/p>\n
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