TMI Blog2018 (9) TMI 1767X X X X Extracts X X X X X X X X Extracts X X X X ..... 38 - Petitioner contended that the mistake was due to inadvertent human error by the person who has prepared the documents including E-way bill, as the vehicle no. is mentioned by him what he has noticed in the tax invoice and further that he has mentioned the same in all other papers/documents subsequent to issuance of invoice - Held that:- Surprisingly, neither the mobile squad authority nor the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by respondent no.3 and further to release the goods and the vehicle. Prima facie, this Court finds that on totally frivolous grounds the goods in question are seized by the Mobile Squad-9, Kanpur. The counsel for the petitioners has placed a copy of the circular dated 14.09.2018 being Circular No. 64/34/2018-GST issued by the Government of India, Ministry of Finance, Department of Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and immediately after proceeding from the business place of the petitioner, the respondent no.4, Mobile Squad Authority has detained the truck and goods at Kalyanpur and initiated the seizure proceeding and has passed the seizure order. The ground for seizing the goods is that in the invoice, E-way bill and weigh slip the Truck number was mentioned being U.P.-78-DN 7983 instead of U.P.-78-DN 79 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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