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M/s M.K. Enterprises Thru' Its Prop. Mukesh Kumar Versus State of U.P. & 3 Others

2017 (12) TMI 342 - ALLAHABAD HIGH COURT

UP GST - detention of goods - petitioner was not given any opportunity to show cause or give reply to the allegation on which goods have been seized - goods detained on account of absence of Transit Declaration Form (TDF) - Held that: - Inasmuch as t .....

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for reexamination - appeal allowed by way of remand. - WRIT TAX No. - 771 of 2017 - Dated:- 1-12-2017 - Hon'ble Bharati Sapru And Hon'ble Saumitra Dayal Singh, JJ. For the Petitioner : Suyash Agarwal For the Respondent : C.S.C.,A.S.G.I.,Gyan .....

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tion 129(3) of the Act. The petitioner claims to to transporting 'Panmasala' from Delhi to Dumka, Jharkhand. The goods were passing through State of U.P. being a transit State. On 27.10.2017 the goods were detained. At that stage only one rea .....

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appears that at the stage of passing seizure order dated 28.10.2017, the seizing authority compared the IGST and compensation cess paid as disclosed in the Tax Invoice found accompanying the goods and as disclosed in the copy of the Tax Invoice filed .....

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#8377; 17,42,400/- and ₹ 11,88,000/- respectively. Those values have been mentioned at ₹ 5,54,400/- and ₹ 11,88,000/- in copy of Tax Invoice (no. 19) dated 25.10.2017 filed along with the reply furnished by the petitioner. Taking no .....

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31.10.2017. Learned counsel for the petitioner submits, the detention and seizure had been made only on account of absence of TDF form. No other ground had been disclosed to the petitioner at that stage. He therefore submits, the seizure has been ma .....

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learned Additional Advocate General assisted by Sri C.B. Tripathi, learned standing counsel submits, while at the stage of detention there was only one copy of the Tax Invoice available with the goods and therefore the only reason for detention as c .....

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different figures of IGST and compensation cess. He therefore submits, the seizure order has been correctly passed on the allegation of intention to evade tax for the reason of Tax Invoice being not genuine. Without going into the merits of the case, .....

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