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2018 (10) TMI 1238

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..... n of the documents to be carried in this regard under Rule 138 of the C.G.S.T. Act 2017, accordingly, the seizure and penalty imposed upon the petitioners based on the notification dated 21.7.2017 issued under Rule 138 of the U.P.G.S.T. Act 2017, which was not applicable, is clearly illegal. The impugned seizure order dated 24.03.2018 passed by respondent no. 2 under Section 129(1) of the Act, 2017 and consequential notice issued under Section 129 (3) of the said Act are rendered illegal and are not liable to be sustained - petition allowed. - WRIT TAX No. - 686 of 2018 - - - Dated:- 24-4-2018 - Mr Krishna Murari And Mr Ashok Kumar, JJ. For The Petitioner : Hari Nath Chaubey, Niraj Kumar Singh For The Respondent : C.S.C. .....

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..... was drawn and the vehicle was seized on the ground that the goods loaded on the vehicle were being transported from the State of U.P. to outside the State of U.P. but while passing the vehicle outside the State of U.P. was without having any T.D.F. and thus, the consignment is needed physical verification. Physical verification of the consignment was carried out on the same date i.e. on 23.03.2018 at around 04-00 p.m. and when no irregularity was detected, only on the basis of the non-availability of T.D.F., the goods were seized and penalty notice under Section 129(3) of the U.P. Goods and Service Tax, Act, 2017 (hereinafter referred to as the 'Act, 2017') was issued. Learned counsel for the petitioner contends that after amendm .....

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..... 164 of the U.P.G.S.T. Act 2017 was clearly inapplicable for the reasons already mentioned earlier. There was no intent to evade tax. Issue being settled by a Division Bench of this Court, at Lucknow with which we are in respectful agreement. The impugned seizure order dated 24.03.2018 passed by respondent no. 2 under Section 129(1) of the Act, 2017 and consequential notice issued under Section 129 (3) of the said Act are rendered illegal and are not liable to be sustained and are hereby quashed. The seized goods and vehicle shall be released forthwith on production of a certified copy of this order before him. Writ petition stands allowed. In the circumstances, we do not pass any order as to costs. - - TaxTMI - TMITax - GS .....

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