9911796707
TMI Blog2018 (4) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... arned counsel for the petitioner assisted by Sri Vipin Kumar Kushwaha, Advocate 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 25.03.2018 passed under Section 129(1) of the U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as the U.P.G.S.T.). The submission is that as admittedly the seize ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, search and seizure under the said Act. Rule 138 of the Rules framed under the Central G.S.T. provides that till such time E-Way bill system is developed and approved by the Council, the Government by notification may specify the documents which are to be carried with the consignment of goods. In exercise of the said power a notification has been issued which provides for the carrying of E-Way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no. 87 of 2018 for admission/final disposal after the filing of the counter affidavit.
In the meantime, the goods seized be released along with the vehicle subject to the petitioner furnishing indemnity bond and security (other than cash and bank guarantee) in respect of the proposed tax and penalty on the value of the goods shown in the documents accompanying the same. X X X X Extracts X X X X X X X X Extracts X X X X
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