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Iqra Roadways (India) Thru' Its Prop. & 3 Others Versus State of U.P. & 3 Others

2017 (11) TMI 1032 - ALLAHABAD HIGH COURT

Detention and seizure of goods - Section 129(1) of the U.P. GST Act, 2017 - questions of facts - Held that: - in the instant case since the factual disputed issues are involved and further that the penalty proceedings are already initiated, as intimated by the counsel for the State, therefore, it would be proper in the interest of justice that the seized goods be released in favour of the petitioners on the payment of an amount of ₹ 1,11,564/- the goods and vehicle be released forthwith on .....

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rned Special Counsel representing the respondents. By means of the present writ petition the petitioners have sought the following relief : "(a) Issue a Writ, Order or Direction in the nature of Certiorari quashing the seizure order dated 25.9.2017 (Annexure No. 1 to the writ petition) as well as the consequential notice dated 26.9.2017 (Annexure No. 2 to the writ petition) issued by the respondent no. 4. (a-2) Issue a writ, order or direction in the nature of certiorari quashing the penalt .....

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the petitioner no. 1 and 4 being the transporters indulge in carrying on the business of transportation of goods from one place to another. The petitioner no. 2 and 3 are the buyers/purchasers and are registered under the Goods and Services Tax Act/Rules, 2017. The petitioner no. 2 and 3 have affected certain purchases from different sellers situated at Delhi. According to petitioners no. 2 and 3 since they are duly registered under the Central Goods and Services Tax Act, 2017 (C.G.S.T. ACT) an .....

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espondent authorities is wholly illegal, arbitrary as well as without jurisdiction. Learned counsel for the petitioner has further submitted that the goods in question are duly accompanying the Tax Invoices, Bilty and value of consignment, except against two invoices, is below ₹ 50,000/-, therefore, there was no justification on the part of the respondent no. 4 to seize the same. He has further submitted that the respondent no. 4 was not authorized to seize the goods as the goods were cove .....

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herefore, it may take some time for proper implementation of the scheme of E-Way Bill on all India basis. Learned counsel for the petitioner has placed the provision of Rule 138 of U.P. G.S.T. Rules which provides for the old E-Way Bill scheme, which was in effect earlier, may be continued. We have gone through the contents of the aforesaid circular and after hearing the parties at length we find that certain factual disputes are involved in the present case. At the time of detention, the detain .....

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he goods which were not accompanied with proper documents have been seized for which a notice under Section 129(3) of the U.P. G.S.T. Act has been issued on 26.9.2017 indicating therein the value of the goods and the demanded tax which has been calculated by the seizing authority at different rates as per the individual items/goods which is mentioned being ₹ 1,11,564/-. Against the said proceedings the present writ petition has been filed. After hearing the parties at great length and afte .....

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