Home Case Index All Cases GST GST + HC GST - 2018 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 608 - HC - GSTDetention of goods - absence of Transit Declaration Form (TDF) - penalty - Held that: - in view of the fact that the goods have been seized on a single reason of absence of TDF without any other allegation in respect of illegal import of the goods into the State of U.P., the writ petition disposed off with a direction that subject to the petitioner furnishing security of the amount demanded, in the shape of indemnity bond as provided under Rule 140, the seized goods and the Truck may be released forthwith in favor of the petitioner. Penalty - Held that: - the matter is still pending before the Proper Officer - penalty proceedings are not entered into. Petition disposed off.
|