2018 (4) TMI 1141 - HC - GST

Seizure of goods - E-way bill not produced - Penalty - Held that - it is clear that the E-Way Bill itself was downloaded on 07.01.2017 i.e. four days after the seizure has been made - the petitioner has equally efficacious remedy of filing an appeal against the penalty order under Section 107 of the U.P. GST Act, 2017 - petition dismissed.

Summary

The High Court of Allahabad dismissed the writ petition seeking to quash a seizure order dated 03.01.2018. The petitioner was advised to file an appeal against the penalty order under Section 107 of the U.P. GST Act, 2017 as a statutory remedy was available. The petition was not entertained at this stage. (Case citation: 2018 (4) TMI 1141 - ALLAHABAD HIGH COURT)