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2018 (11) TMI 704 - HC - GSTSeizure of goods alongwith vehicle - e-way bill-01 has not been produced along with other documents - Held that:- After issuance of notification no. 177 dated 06.02.2018, the notification no.138 dated 30.01.2018 was rescinded which made effective notification no.1359 (4th Amendment) to GST Rules, 2017 with effect from 01.02.2018. The goods were coming from Ahmadabad and are to be delivered at Meerut. Both the parties situated at Ahmadabad and Meerut are registered with their respective Assessing Authority. Goods were accompanied with all the requisite documents including Gujarat e-way bill dated 21.03.2018, therefore, there was no ground to hold that the goods were coming in contravention of the provision of GST Act/Rule and the intention of the petitioner was to evade the payment of Tax - the order of seizure passed by the respondent no.4 is wholly illegal, arbitrary as such, is clearly against the intention of the legislature. The penalty proceedings initiated against the petitioner are the consequential to the seizure proceedings and once the seizure proceedings are quashed/set aside, the consequential proceedings are also liable to be set aside. Petition allowed.
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