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ABSENCE OF TRANSIT DECLARATION FORM

Goods and Services Tax - GST - By: - Mr. M. GOVINDARAJAN - Dated:- 11-12-2017 - Vide Order No. 31 of 2017, dated 21.07.2017 the Governor of Uttar Pradesh specified the documents that a person in charge of a conveyance carrying any consignment of good .....

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the State, the Form TDF - 1 shall be carried with such good during the transportation of goods or their transit storage within the State and on the exit of goods from the State, the information shall be provided in Form TDF - 2 (Transit Declaration .....

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there along with the tax invoice. In M/s M.K. Enterprises through its prop. Mukesh Kumar V. State of UP and 3 others - 2017 (12) TMI 342 - Allahabad High Court, (decided on 01.12.2017) the petitioner filed this writ petition claiming to transporting .....

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uch detention was there was no transit declaration form. The petitioner claims to have filed reply on 27.10.2017. Along with the reply a copy of its invoice and other documents were annexed. The seizing authority also compared the IGST and compensati .....

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Compensation cess values at Res.17,42,400/- and ₹ 11,88,000/- respectively. These values have been mentioned at ₹ 5,54,000/-and ₹ 11,88,000/- in copy of tax invoice dated 25.10.2017 filed along with the reply furnished by the petit .....

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alty order has been passed on 31.10.2017. Against this order the petitioner approached the High Court invoking writ jurisdiction. The petitioner put forth the following submissions before the High Court- The detention and seizure had been made only o .....

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seized merely because of the transit declaration form has not been found. The Revenue submitted the following before the High Court- At the state of detention there was only one copy of the tax invoice available with the goods; The only reason for de .....

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ion cess; The seizure order has been correctly passed on the allegation of intention to evade tax for the reason of tax invoice being not genuine. The High Court considered the arguments of both the sides. The High Court found that the allegation mad .....

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