TMI Blog2021 (7) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act, 2017 read with Rules 140 of UPGST Rules, 2017, on the valuation disclosed in the invoice, the goods and vehicle may be released in favour of the petitioner. - Writ Tax No. - 314 of 2021 - - - Dated:- 13-7-2021 - Hon'ble Mahesh Chandra Tripathi, J. For the Petitioner : Rahul Agarwal For the Respondent : C.S.C. ORDER HON'BLE MAHESH CHANDRA TRIPATHI,J. Heard Shri Rahul Agarwal, learned counsel for the petitioner and Shri B.K. Pandey, learned Standing Counsel for the State-respondents. Present writ petition has been preferred assailing the validity of the order dated 9.4.2021 passed by second respondent in Appeal No.KNP2/GST/0062/2021 (AY 2020-21) u/s 20 of IGST Act read with Section 129 (3) of CGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal before the first appellate authority. It is also averred that M/s Tata Steel Ltd. had by a letter dated 25.3.2021 authorised the petitioner to take over the custody/ possession of the consignment for and on behalf of the company. In the appeal the petitioner had submitted that in the facts of the case Section 129 (1) of the Act could not have been pressed into service at all and the delay in transportation was very well explained in the reply submitted before the respondent no.3 supported by an affidavit. The documentary evidences were also filed with regard to break down of the vehicle. He submits so far as consigner and consignee are the organisation of Tata Group, which are heavy tax payers and enjoy high reputation and good will. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Lastly it is submitted that the petitioner is willing to deposit the amount of tax and penalty. Learned counsel for the petitioner also submits that as no appellate tribunal has been constituted in the State of U.P. in terms of Section 112 of UPGST Act, 2017, present writ petition may be entertained. Matter requires consideration. Learned Standing Counsel has accepted notice on behalf of all respondents. He prays for and is granted four weeks' time to file counter affidavit. Petitioner shall have two weeks' thereafter to file rejoinder affidavit. List in the week commencing 1.9.2021. In the meanwhile, subject to the petitioner depositing tax and penalty within a period of two weeks from today, in the prescribed manne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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