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Proactive Plast Pvt. Ltd. Versus State of U.P. And 2 Others

2018 (2) TMI 663 - ALLAHABAD HIGH COURT

Seizure of goods - Section 129(1) of the U.P. Goods and Services Tax Act, 2017 - submission is that as admittedly the seized goods were in transit from outside the State the transaction would be covered by the Integrated Goods and Services Tax Act, 2 .....

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129(1) of the Central G.S.T., as there was no provision of E-Way bill on the relevant date under the Central G.S.T. prima facie the seizure appears to be illegal. - As the goods seized are said to be perishable nature the same are directed to be .....

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shant Mishra For the Respondent : C.S.C. ORDER Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri C.B. Tripathi, Special Counsel for the State of U.P. The petitioner is aggrieved by the seizure of his goods vide impugned order dated .....

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vered by the Integrated Goods and Services Tax Act, 2017 (I.G.S.T.) read with Central G.S.T. and that the provisions of the U.P. G.S.T. or its Rules or the notifications issued therein would not apply. Sri Tripathi, has submitted that actually the or .....

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pplicable to transactions within the State of U.P. whereas I.G.S.T. covers the interstate transactions. Section 20 of the I.G.S.T. makes applicable the provisions of Central G.S.T. in respect to matters relating to inspection, search and seizure unde .....

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onsignment of goods. In exercise of the said power a notification has been issued which provides for the carrying of E-Way bill with the goods in transit but the same is applicable has been enforced w.e.f. 1st February, 2018 and not before. Simultane .....

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