Home Case Index All Cases GST GST + HC GST - 2022 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (1) TMI 439 - HC - GSTSeeking release of goods without security - It was submitted that since the value of the goods was less than ₹ 50,000/-, therefore, e-way bill was not generated - with regard to three more bags no e-way bill was there and tax invoice was submitted along with the reply to the show cause notice - HELD THAT:- If the dealer has submitted the tax invoice along with the reply to the show cause notice, no adverse inference can be drawn. If before the seizure order, the documents were submitted and if the same is not accepted, mere issuance of show cause notice will be redundant. The Court is constrained to observe that the State Government have tried to create an atmosphere for free flow of trade and commerce so that a good business environment can be developed in the State of Uttar Pradesh which can be used for development purpose but the State Authorities in their whims and fencing are bend upon to harass the trading community of the State. The present case is a glaring example of the mischievous of the State Authorities which needs to be checked at the end of the State Government immediately. The writ petition is allowed with cost of ₹ 20,000/- (twenty thousand) payable to the petitioner. The cost shall be paid within a period of one month from today. The respondents are at liberty to recover the said cost from the erring officer.
|