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2018 (10) TMI 1238 - HC - GSTSeizure order u/s 129(1) of the U.P. GST Act, 2017 - penalty u/s 129(3) of the said Act - Transaction Declaration Form (T.D.F.) was not attached with the consignments - Held that:- The issue is settled in the case of SATYENDRA GOODS TRANSPORT CORP. THRU. PROP. BHUWAN KOHLI & A VERSUS STATE OF U.P. THRU. PRIN. SECY. TAX & REGISTRATION & OTHERS [2018 (4) TMI 807 - ALLAHABAD HIGH COURT], where it was held that On the relevant date i.e. 17.12.2017 there was no requirement of carrying T.D.F. Form-1 in the case of an inter-State supply of goods. In fact on the relevant date there was no prescription of the documents to be carried in this regard under Rule 138 of the C.G.S.T. Act 2017, accordingly, the seizure and penalty imposed upon the petitioners based on the notification dated 21.7.2017 issued under Rule 138 of the U.P.G.S.T. Act 2017, which was not applicable, is clearly illegal. The impugned seizure order dated 24.03.2018 passed by respondent no. 2 under Section 129(1) of the Act, 2017 and consequential notice issued under Section 129 (3) of the said Act are rendered illegal and are not liable to be sustained - petition allowed.
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