9911796707
TMI Blog2018 (10) TMI 1238X X X X Extracts X X X X X X X X Extracts X X X X ..... Niraj Kumar Singh, learned counsel for the petitioner and Sri A.C. Tripathi, learned Standing Counsel appearing for Staterespondents. Petioner-consignor is a registered dealer having GSTIN No. 23AAACJ1657R1Z9 and consignee is also a registered dealer having GSTIN No. 03AABCB2066P1ZP. Petitioner has approached this Court seeking a writ of certiorari for quashing of seizure order passed by respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ached with the consignments. The goods were being moved from Gwalior (M.P.) to Zirkpur (Punjab) and while the vehicle was passing through State of U.P. (Agra), it was intercepted by the respondent no. 2 on 23.03.2018 at around at 8-30 a.m. and an interception memo was drawn and the vehicle was seized on the ground that the goods loaded on the vehicle were being transported from the State of U.P. t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 29.12.2017 requiring T.D.F. to accompany with the consignor was rescinded and, therefore, no T.D.F. was required. To support the contention, learned counsel for the petitioner relied upon a Division Bench judgment of this Court, at Lucknow, rendered in Misc. Bench No.5536 of 2018, Satyendra Goods Transport Corporation through Prop. Bhuwan Kohli & another Vs. State of U.P. and others thru. Prin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 21.7.2017 issued by the State Government under Rule 138 of the U.P.G.S.T. Rules 2017 made under section 164 of the U.P.G.S.T. Act 2017 was clearly inapplicable for the reasons already mentioned earlier. There was no intent to evade tax." Issue being settled by a Division Bench of this Court, at Lucknow with which we are in respectful agreement. The impugned seizure order dated 24.03.2018 pas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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