TMI Blog2020 (2) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... the undeclared godowns during seizure. As such, proceedings have been initiated under section 67 (2) of the Uttar Pradesh Goods and Services Tax Act, 2017, read with Rule 139 (1) of the Uttar Pradesh Goods and Services Tax Rules, 2017. It is noticed that consequent upon proceedings initiated by the concerned respondent authority, the writ petitioner never deposited any tax or penalty or bond or security, as required under section 67 (6) of the Uttar Pradesh Goods and Services Tax Act, 2017. Notices / summonses have been issued but no one appeared on behalf of the writ petitioner on the date fixed - So far as the rejoinder affidavit is concerned, the stand of the writ petitioner, as contained therein, is evasive and vague. Petition di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tial information from reliable sources that the Petitioner is indulged in irregularities in order to evade tax and not maintaining the Account Book / Stock Register as per norms of the UPGST Act 2017 and U.P.G.S.T. Rule, in order to get illegal profit. 7. That, upon such information, a enquiry was conducted by the Answering Respondents and when the aforesaid fact was found true, then raid was conducted after the Authorization. 10. That, the contents of Paragraph No.4 of the Writ Petition are declaratory in nature, it is submitted that the Petitioner is involved in transactions outside of UP, which is clear from return file and till date no Tran-1 has been submitted by the Petitioner. 11. That, in reply to the contents o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - has been found at declared stock and stock of worth ₹ 6266800/ - have been found at undeclared godown, which was been kept by the Petitioner from the department and transactions are being carried out. If the both the stock of both declared and undeclared godown be counted at the time of enquiry, even then, same has not been verified. It is further submitted that at time of inspection, the Petitioner has shown the sale of ₹ 30,000/ - while he has issued invoices of ₹ 10,000/- only. It is further submitted that at the time of enquiry, 3 free leaflet has been collected by the enquiry officer and no document has been submitted by the Petitioner in order to prove the same, as such it is clear that the Petitioner is doi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne declared godown and three undeclared godown has been found and the stock has also been found at undeclared godown and there was no document for such stock, as such INS-02 dated 10-05-2018 has been issued under the aforesaid provision of 67 of the Act and same has been seized and signature of the Proprietor and two witnesses have been taken on the order of seizure and as it is provided Under Section 67 (6) of the Act that : 67 (6) of the CGST ACT 2017: The goods so seized under sub-section (2) shall be released, on a provisional basis, upon execution of a bond and furnishing a security, in such manner, and of such quantum, respectively, as may be prescribed or on payment of applicable tax, interest and penalty payable, as the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contents of Paragraph No. 10 of the Writ Petition are not admitted, hence denied. In reply thereto, it is submitted that in the department, there is no permanent officer is posted for full time in the unit and time has been extended up to 28-01-2019 by the competent Authority for further proceeding. Petitioner has not deposited any amount of Tax or Penalty or bond or security, as it was required Under Section 67 (6) of the Act and as such goods have not been released. 16. That, the contents of Paragraph No. 11 of the Writ Petition are not admitted, hence denied. In reply thereto, it is submitted that Petitioner has declared only one godown in his registration but except the same there are 3 other godowns, from where business activit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner. The enquiry preceding seizure has revealed that the petitioner has one declared godown and three undeclared godowns and stocks were also found at the undeclared godowns during seizure. As such, proceedings have been initiated under section 67 (2) of the Uttar Pradesh Goods and Services Tax Act, 2017, read with Rule 139 (1) of the Uttar Pradesh Goods and Services Tax Rules, 2017. That apart, it is noticed that consequent upon proceedings initiated by the concerned respondent authority, the writ petitioner never deposited any tax or penalty or bond or security, as required under section 67 (6) of the Uttar Pradesh Goods and Services Tax Act, 2017. Notices / summonses have been issued but no one appeared on behalf of the writ petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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