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2018 (4) TMI 530 - HC - GSTSeizure order - Section 129(1) of the U.P. G.S.T. Act, 2017 - goods seized on the ground that the goods was being transported without E-way bill-02, the GSTIN number written on the tax invoice belongs to another dealer situates at Allahabad - case of petitioner is that no opportunity of being heard has been afforded to the petitioner before passing the seizure order - principles of Natural Justice. Held that: - Since the tax invoice indicating the tax charged and the same admittedly found during the course of inspection/detention and E-way bill-02 has been downloaded much before the seizure order, we see no justification in the impugned seizure order and therefore, we have no option but to allow the present writ petition - the seizing authority though has mentioned the GSTIN number of some dealer situates at Allahabad but no details of the said dealer has been given in the impugned seizure order nor the details of the mobile number holder. Also, the vehicle has been detained and the goods/vehicle was seized by the respondent no.4 on 27.3.2018 whereas the time has been granted for submission of reply and appearance of the person concerned before the respondent no.4 on the later date. Petition allowed - seizure order quashed - decided in favor of petitioner.
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