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2018 (6) TMI 423 - HC - GSTSeizure of goods and vehicle - penalty u/s 129(1) and 129(3) of the UPGST Act, 2017 - goods found in excess as against the disclosed goods - petitioner also downloaded the TDF - Held that:- It is clear that the goods were meant for one State to other and are being transported through the State of U.P. The petitioner being transporter has on wrong advice downloaded the transit declaration Form which was prescribed under the VAT Act and has no role so far as the transaction in question is concerned, which is covered by the provisions of the CGST, Act, 2017 - it also transpired that the goods of ₹ 3,59,220/- are found in excess as against the disclosed goods. Since the petitioner is a Transport Company and is not registered as a dealer at any place, therefore, it would be appropriate to direct the petitioner to deposit a sum of ₹ 67,010/-, which is estimated by the seizing authority as liability of tax, for release of the seized goods and vehicle - petition disposed off.
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