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2018 (5) TMI 696 - HC - GSTSeizure of goods - penalty u/s 129(3) of the UPGST Act, 2017 - failure to produce Transit Declaration Form-I - Held that: - on account of absence of any notification by the Central Government under Rule 138 of CGST Rules, 2017 and in view of incorrect application of notification issued by the State Government under Rule, 138 of UPGST Rules, on the date of incident Form TDF-I or any other Form was not required in the case of inter-state movements of goods - petition allowed.
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