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TMI Blog2018 (2) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that: - The provisions of U.P.G.S.T. are applicable to transactions within the State of U.P. whereas I.G.S.T. covers the interstate transactions. Even if the seizure is treated to be under Section 129(1) of the Central G.S.T., as there was no provision of E-Way bill on the relevant date under the Central G.S.T. prima facie the seizure appears to be illegal. As the goods seized are sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the State the transaction would be covered by the Integrated Goods and Services Tax Act, 2017 (I.G.S.T.) read with Central G.S.T. and that the provisions of the U.P. G.S.T. or its Rules or the notifications issued therein would not apply. Sri Tripathi, has submitted that actually the order of seizure has been passed under Section 6 of the I.G.S.T. read with Section 129(1) of the Central G.S.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it but the same is applicable has been enforced w.e.f. 1st February, 2018 and not before. Simultaneously, U.P.G.S.T. also contains similar provisions and in exercise of the power under Rule 138 of the Rules framed under the U.P.G.S.T. by a notification dated 21.07.2017 has made E-Way bill mandatory but that may apply only in respect of goods in transit within the State of U.P. and not for goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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