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2018 (4) TMI 97 - HC - GSTSeizure of goods - penalty u/s 129 (3) of the U.P. G.S.T. Act, 2017 - it was alleged that the goods were not accompanied with proper documents - petitioner contends that all proper documents were furnished by it to the proper officer in response to the SCN - Held that: - the petitioner is a registered dealer inside the State of U.P. and certain documents i.e. original tax invoices, goods receipts etc. are being claimed to have been issued to cover the transactions - Since the revenue disputes the existence of those documents, an enquiry may be required to be conducted in that regard - However prima facie the petitioner being a registered dealer inside the State of U.P., no useful purpose would be served in allowing the goods to continue under detention - goods to be released subject to fulfillment of conditions. Penalty - Held that: - it appears that the penalty order was passed ex parte and there are some defects in the same - penalty order dated 28.10.2017 is therefore set aside and the matter is remitted to decide those proceedings afresh. Petition allowed - part matter on remand.
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