9911796707
TMI Blog2018 (9) TMI 1259X X X X Extracts X X X X X X X X Extracts X X X X ..... d from Delhi to Patna. There is no finding recorded by the seizing authority that except the said mistake the transaction in question was not found bonafide. There is no requirement of TDF Form-I for the purpose of moment of goods through the State of U.P. The requirement of TDF-I is not essential after the introduction of UPGST/CGST laws. The respondent no.4 is directed to release the goods in favour of the petitioner on furnishing of the indemnity bond to the extend of tax assessed by the respondent no.4 - petition disposed off. - WRIT TAX No. - 648 of 2018 - - - Dated:- 23-4-2018 - Mr Krishna Murari And Mr Ashok Kumar, JJ. For The Petitioner : Naveen Chandra Gupta For The Respondent : A.S.G.I., C.S.C. ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9197 and HR 38W-2581. The contention of learned counsel for the petitioner is that due to mistake by the office of the petitioner at Ghaziabad, the bill and invoice of M/s Ahuja Radio for delivery at Ranchi, Jharkhand of branch M/s R.B. Electronics has been enclosed with the documents related to the goods to be delivered at Patna, Bihar. The contention of the learned counsel for the petitioner is that it is nothing but bonafide mistake at the hands of the office personnel of the petitioner's company and due to the said error/mistake in the Transit Declaration Form-I (TDF-I) the details are similarly mentioned, however, the bilty no.226158 dated 27.03.2018 was correctly found for the transportation of 131 boxes to be delivered at P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... noticed that the bill no. 226158 dated 27.03.2018 has been prepared for 131 boxes to be transported from Delhi to Patna, whereas the invoice enclosed along with the said goods related to 81 boxes also. Based on the aforesaid reasoning, the impugned seizure order is passed. We find substance in the submission of learned counsel for the petitioner that it is on account of human error, the invoice related to goods to be transported from Delhi to Jharkhand related to 81 boxes has been mistakenly handed over to the goods transported from Delhi to Patna. There is no finding recorded by the seizing authority that except the said mistake the transaction in question was not found bonafide. There is no requirement of TDF Form-I for the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
