TMI Blog2018 (2) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... been mentioned while passing the same as the power of seizure is clearly traceable under the relevant Act as well - the impugned order is to be treated to have been passed under IGST Act read with Section 129 of the Central G.S.T. Act rather than the one passed under U.P.G.S.T. Act. The goods and the vehicle seized are directed to be released on furnishing indemnity bond as well as security ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39; which is categorised as an agricultural implement. The petitioner was transporting a consignment of 'Taslas' from one State to another when the same were intercepted, detained and seized at Varanasi. The seizure order is impugned by means of this petition. The first submission of Sri Pandey, learned counsel for the petitioner is that the goods were being transported from one State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in question is treated to be covered by the IGST Act and the provisions of U.P. G.S.T. Act would not apply. However, a similar provision as Section 129 of the U.P. G.S.T. Act exists in the Central G.S.T. Act as well. Section 20 of the IGST Act provides that the provisions of Central G.S.T. Act would apply in respect of matters of inspection, search, seizure and arrest to the matters covered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submission of Sri Pandey, is that the consignment of goods has been seized by treating them to be 'Ghamella' rather than 'Tasla'. 'Tasla' was exempted from G.S.T. vide notification dated 29.06.2017 and 'Ghamella' has been included in the taxable goods vide notification dated 25.01.2018. Thus, on the relevant date 'Ghamella' was also an exempted item and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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