TMI Blog2018 (7) TMI 1329X X X X Extracts X X X X X X X X Extracts X X X X ..... 0000/- - goods and vehicle are released forthwith on furnishing of bank guarantee. Constitution of appellate Tribunal - case of petitioner is that it is only the union to constitute the appellate Tribunal and not alone the State of U.P. - Held that:- This Court finds that in any case the constitution of the Tribunal is necessary and in this regard earlier also this Court has issued the directio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner is directed to incorporate Union of India as respondent no. 5 in the memo of appeal during the course of the day. Sri Rahul Agarwal, learned counsel for the petitioner is directed that a copy of this petition be served upon Senior Standing Counsel for Union of India along with a photostat copy of this order. The instant writ petition has been filed against the proceedings under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emo has been issued in which it has been mentioned that the goods though were accompanying the documents but it was not accompanying the E-way bill. On the basis of the aforesaid discrepancy the seizure proceedings are carried out and a penalty order under Section129 (3) dated 22.05.2018 was passed. Against the order passed under Section 129 (3) dated 22.05.2018, the petitioner went in appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is only the union to constitute the appellate Tribunal and not alone the State of U.P. This Court finds that in any case the constitution of the Tribunal is necessary and in this regard earlier also this Court has issued the directions for the constitution of the Tribunal. Surprisingly even after completion of one year from the date of introduction of the GST no appellate Tribunal has been c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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