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2023 (10) TMI 101 - ALLAHABAD HIGH COURTDetention of goods in transit - GST registration of purchaser / petitioner had been cancelled - petitioner has opted for composition scheme - HELD THAT:- Once the fact of composition is not disputed and there could be no availment of input tax credit, intention to evade the payment of tax or wrong availment of input tax credit does not arise at any stage. So far as the argument raised by the counsel for the petitioner that petitioner was neither intimated about the cancellation of registration or due process has not been followed in cancellation is concerned, the said argument has not been raised at any stage nor any pleading has been made in this respect in the writ petition. In view of the aforesaid fact, this Court does not permit the petitioner to raise the said argument for the first time in the present writ petition even without there being any pleading made in the writ petition in this respect, hence, the said argument is rejected. The fact remains that if the petitioner is in compounding, the benefit of input tax credit cannot be availed, hence there cannot be any evasion of tax, if the registration of the petitioner was cancelled on 30.11.2018, the generation of e-way bill, which has not been disputed to be genuine, the seizure cannot be made - The impugned order dated 22.11.2019 cannot be sustained in the eyes of law and is hereby quashed. Petition allowed.
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