9911796707
TMI Blog2018 (5) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 3-5-2018 - Hon'ble Krishna Murari And Hon'ble Ashok Kumar, JJ. For the Petitioner : Nishant Mishra,Vipin Kumar Kushwaha For the Respondent : C.S.C.,A.S.G.I.,B.K.Singh Raghuvanshi ORDER Heard Sri Nishant Mishra, learned counsel for the petitioner, Sri A.C. Tripathi representing the respondent nos.1, 2 and 3 and Sri B.K.Singh Raghuvanshi, learned counsel appearing on behalf of the respondent nos.4 and 5. Learned counsel for the petitioner, at the outset, has contended that he is not pressing the alternative prayer made in prayer no.A. The petitioner is aggrieved by the seizure of his goods seized vide impugned order dated 24.04.2018 passed by the Assistant Commissioner, State Tax, Mobile Squad, Unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding to the counsel for the petitioner, the goods proceeded from the place of business of the consignors from New Delhi and required to be brought to the U.P. Boarder godwon at Ghaziabad and thereafter the same were required to be reloaded in bigger trolly/vehicle for the purpose of transportation from Ghaziabad to Assam and Nagaland respectively and when the aforesaid goods proceeded from Delhi and entered into the State of U.P., the same were detained by the respondent no.3 at 3.15 P.M. on 21.04.2018, solely on the ground the goods are not accompanied with filled 'Part B' of form GST e-way bill-01. The person in-charged, though has explained that the goods are required to be reloaded at the U.P. Boarder godown for the purpose o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the place of business of transporter for further transportation. Learned counsel for the petitioner has submitted that the Central Government, for similar cases, clarified vide clarification dated 31.03.2018 that in such cases, as like the present petitioner, only 'Part A' of Form GST e-way bill-01 to be filled up and not 'Part B'. In support of his claim, learned counsel for the petitioner has also relied on a recent decision of this Court in Writ Tax No.689 of 2018 (Rivigo Services Pvt. Ltd. vs. State of U.P. and others) decided on 24.04.2018 in which this Court has set aside the seizure order as well as consequential proceedings initiated under Section 129(3) of the Act on the similar grounds. Since the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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