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TMI Blog2018 (4) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... re the seizure order, we see no justification in the impugned seizure order and therefore, we have no option but to allow the present writ petition - the seizing authority though has mentioned the GSTIN number of some dealer situates at Allahabad but no details of the said dealer has been given in the impugned seizure order nor the details of the mobile number holder. Also, the vehicle has been detained and the goods/vehicle was seized by the respondent no.4 on 27.3.2018 whereas the time has been granted for submission of reply and appearance of the person concerned before the respondent no.4 on the later date. Petition allowed - seizure order quashed - decided in favor of petitioner. - Writ Tax No. 564 of 2018 - - - Dated:- 3-4-2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsported from Varanasi to Bindiki, Fatehpur and on bypass road Nawabganj at Allahabad respondent no.4 has intercepted the vehicle on 26.3.2018 at 9 a.m. and has detained the vehicle for verification of the goods and documents accompanying the goods. The contention of the learned counsel for the petitioner is that no opportunity of being heard has been afforded to the petitioner before passing the seizure order dated 27.3.2018 under Section 129(1) of the Act by which the respondent no.4/seizing authority has seized the goods on the ground that the tax invoice was kept in a sealed envelope, the goods was being transported without E-way bill-02, the GSTIN number written on the tax invoice belongs to another dealer situates at Allahabad and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e payment of tax as the tax amounting to the tune of ₹ 1,08,000/- as C.G.S.T. and S.G.S.T. was charged by the petitioner himself and the same was duly mentioned in the tax invoice separately. On the other hand, learned counsel for the State has submitted that there was no occasion to mention the G.S.Tin number of different dealer in the invoice, though he has accepted that the same has been correctly mentioned in the E-way bill. The learned counsel for the State has further submitted that admittedly at the time of inspection/detention of the vehicle there was no E-way bill available with the driver of the vehicle. We have heard learned counsel for the parties and perused the record. From perusal of the record we have noticed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umber was mentioned in the tax invoice. We see that the seizing authority though has mentioned the GSTIN number of some dealer situates at Allahabad but no details of the said dealer has been given in the impugned seizure order nor the details of the mobile number holder. Since the tax invoice indicating the tax charged and the same admittedly found during the course of inspection/detention and E-way bill-02 has been downloaded much before the seizure order, we see no justification in the impugned seizure order and therefore, we have no option but to allow the present writ petition and to set aside the seizure order dated 27.3.2018 as well as the show cause notice issued under Section 129(3) of the Act for imposition of penalty. In vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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