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2023 (10) TMI 583 - HC - GSTDetention of goods - Liability to pay tax on the value of the goods assessed - Court had entertained the writ petition in view of the fact that the tribunal contemplated under the GST Act was not constituted - HELD THAT:- As the detention is fully based upon the foundation that the TDS-01 form was not accompanied along with the goods which were in transit. The impugned orders solely founded on the allegation of not carrying of TDS-01 from may not be sustained, even otherwise, the reference to the powers under Section 68, only a power vests with the respondent authorities to inspect the goods in movement, however, the facts remain that the entire foundation for passing the order was not carrying the TDS-01 form, which issued was duly considered and decided by this Court in the case of M/S GODREJ AND BOYCE MANUFACTURING CO. LTD., L.G. ELECTRONICS INDIA PVT. LTD., BHARTI AIRTEL LIMITED, M/S GUALA CLOSURES (INDIA) PVT. LTD., M/S. RAS POLYTEX PVT. LIMITED, RIMJHIM ISPAT LIMITED, RIMJHIM ISPAT LIMITED, M/S. GAURANG PRODUCTS PVT. LTD., M/S. ADITYA BIRLA FASHION AND RETAIL LTD., M/S. NAVYUG AIRCONDITIONING AND M/S. PROACTIVE PLAST PVT. LTD. VERSUS STATE OF U.P. AND 02 OTHERS AND STATE OF U.P. AND 3 OTHERS [2018 (9) TMI 1261 - ALLAHABAD HIGH COURT] as such, the orders impugned dated 27.12.2017 and 23.11.2008 cannot be sustained and are quashed. The respondents are directed to return the amount deposited by the petitioner within a period of two months from the date of production of certified copy of this order - the writ petition is allowed.
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