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TMI Blog2018 (11) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... ari quashing the seizure memo dated 25.03.2018 passed under Section 129(1) UPGST Act by Respondent no.4. B. Issue a Writ, Order or Direction in the nature of Certiorari quashing the notices dated 25.03.2018 issued u/s 129(3) of UPGST Act by Respondent No.4. C. Issue writ order or direction in the nature of certiorari quashing Commissioner Circular No.2899 dated 06.02.2018 being ultra vires to UPGST Act, 2017. D. Issue any other Writ, Order or Direction in favour of the petitioner which this Hon'ble Court deems fit in the facts and circumstances of the case. E. Award cost of the petition to the petitioner. 3. The brief facts of the case are that the petitioner is a company registered under the Companies Act as well as under the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods are transported inside of State of U.P. with intention to evade payment of tax. The seizing authority has asked the petitioner to deposit the tax and has further proceeded to issue a notice under Section 129(3) of the Act by which the respondent no.4 has directed the petitioner to furnish the Bank guarantee to the value of proposed amount of Rs. 11,86,253/. This demand has been made by the respondent no.4 for release of the seized goods and vehicle. 6. Learned counsel for the petitioner has submitted that in exercise of power under Rule 138 of UPGST Rules, 2017 Notification No. KA-NI-1014/XI9(52)/17-UPGST Rules-2017-Order-(31)-2017 Lucknow dated 21.07.2017 specifying Form e-way bill-01, e-way bill-02, e-way bill-03 and TDF will be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification. From perusal of aforesaid notifications, it is apparent that Notification no.1014 dated 21.07.2017 was superseded by notification no.1359 dated 20.09.2017 by which UPGST (4th amendment) Rules 2017 was introduced and made effect w.e.f. 01.02.2018 vide notification no. 138 dated 30.01.2018. Accordingly, the initial notification no.1014 by which e-way bill-01, e-way bill-02, e-way bill-03 and TDF were introduced stand rescinded. 10. We have noticed that after issuance of notification no.177 dated 06.02.2018; notification no.138 dated 30.01.2018 was rescinded which made effective Notification No. 1359 (4th Amendment to GST Rules, 2017) w.e.f. 01.02.2018. Accordingly, notification no. 1359 dated 20.09.2017 (4th Amendment to GST R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h are available in the Act or Rule. 15. Learned counsel for the petitioner, therefore, has submitted that the Commissioner by way of circular dated 06.02.2018 usurped the rule making power of the legislature. He has further submitted that the circular issued by the Commissioner cannot revive the notification. In the present case the Circular no. 1014 dated 21.07.2017 which was already amended by another notification No. 1359 dated 20.09.2017, the counsel for the petitioner has challenged the validity of the circular and has submitted that the same is ultra vires to UPGST Act and Rules 2017. 16. On the contrary, Sri C.B. Tripathi, learned counsel representing the State has submitted that the circular is nothing but a clarification to all s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticed that goods were coming from Ahmadabad and are to be delivered at Meerut. Both the parties situated at Ahmadabad and Meerut are registered with their respective Assessing Authority. Goods were accompanied with all the requisite documents including Gujarat e-way bill dated 21.03.2018, therefore, there was no ground to hold that the goods were coming in contravention of the provision of GST Act/Rule and the intention of the petitioner was to evade the payment of Tax. 22. In view of the facts of the present case, we find that the order of seizure passed by the respondent no.4 is wholly illegal, arbitrary as such, is clearly against the intention of the legislature. We further held that the penalty proceedings initiated against the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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