2018 (5) TMI 696

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..... orrect application of notification issued by the State Government under Rule, 138 of UPGST Rules, on the date of incident Form TDF-I or any other Form was not required in the case of inter-state movements of goods - petition allowed. - WRIT TAX No. 718 of 2018 - - - Dated:- 1-5-2018 - Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ. For the Petitioner : Anand Kumar Singh Fo .....

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..... m the Government portal. In the aforesaid documents all the requisite details were duly mentioned including the IGST charge @ 18% and 28% respectively. The Assistant Commissioner Mobile Squad, Unit-10, Agra, who has intercepted the vehicle on 19.03.2018, has proceeded to pass the seizure order under Section 129(1) of UPGST Act on the ground that during the course of verification, the vehicle in .....

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..... not taken any step for establishment of the GST Tribunal, hence, the petitioner has no other option but to approach this Court under Article 226 of the Constitution of India. We have heard learned counsel for the petitioner and Sri A.C. Tripathi, learned Standing Counsel. Almost in identical set of facts this Court has decided a Writ Petition No. 583 of 2018 (M/s Ramesh Chand Kannu Mal Vs. .....

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