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TMI Blog2018 (11) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 21.03.2018, therefore, there was no ground to hold that the goods were coming in contravention of the provision of GST Act/Rule and the intention of the petitioner was to evade the payment of Tax - the order of seizure passed by the respondent no.4 is wholly illegal, arbitrary as such, is clearly against the intention of the legislature. The penalty proceedings initiated against the petitioner are the consequential to the seizure proceedings and once the seizure proceedings are quashed/set aside, the consequential proceedings are also liable to be set aside. Petition allowed. - WRIT TAX No. 584 of 2018 - - - Dated:- 5-4-2018 - Krishna Murari, and Ashok Kumar, JJ. Counsel for Petitioner: Suyash Agarwal Counsel for Res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Consignment Note No.A 89423 dated 21.03.2018 which has been issued by the Transporter and the seller of Gujarat has generated Gujarat e-way bill dated 21.03.2018 in compliance of the provisions of Gujarat GST for outward journey from Ahmedabad to Meerut, U.P. The vehicle loaded with the goods proceeded from Ahmedabad and reached near Baghpat, U.P. at about 3.30 P.M. on 24.03.2018, the same has been intercepted/detained by the respondent no.4, the Assistant Commissioner, State Tax, Mobile Squad, Unit Baghpat and a detention notice has been issued in the name of the truck driver, in which, it has been mentioned that e-way bill-01 has not been produced at the time of interception whereas other documents are placed during the course of verifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 20.09.2017. At Clause 10 of the said Notification, Rule 138 was substituted. He has submitted that another notification No.138 dated 30.01.2018 was issued in exercise of power under Section 164 of UPGST Act which provided that serial no.10 and 11 of notification no.1359 dated 20.09.2017 will come into force w.e.f. 01.02.2018. 7. Counsel for the petitioner has brought to our notice that after coming into force notification no.1359 dated 20.09.2017 w.e.f. 01.02.2018, the notification no.1014 dated 21.07.2017 stands superseded by notification no.1359 dated 20.09.2017. 8. He has submitted that a notification no.155 dated 31.01.2018 was issued under Section 164 of UPGST Act by which again UPGST Rules were amended. Amendment no.12 pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ills and TDF introduced under UPGST lost their validity. 12. On 06.02.2018 to validate the same, the Commissioner Commercial Tax U.P. issued a Circular No.2899 dated 06.02.2018 by which it made effective notification no.1014 dated 21.07.2017 which was already rescinded by notification no.138 dated 30.01.2018. 13. It is pertinent to mention here that Section 166 of UPGST Act empowers the State Government to issue notifications, which shall be laid before state legislature. Similarly Section 164 of the Act also empowers the State Government to formulate rules for carrying out the provisions of the Act. Section 168 of the Act empowers the Commissioner to issue instructions for proper implementation of the Act or rules. 14. According t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand and to participate in the penalty proceedings and in case if the petitioner succeeded before the seizing authority, the amount if so deposited in compliance of the seizure/penalty will be refunded. 17. We find no substance in the submission of learned counsel for the State. 18. On the other hand, we noticed that the notification dated 21.07.2017 has already been amended by the notification No. 1359 dated 20.09.2017 and on account of aforesaid amendment, the UPGST (4th Amendment) Rules, 2017 was introduced and made effective with effect from 01.02.2018 vide notification No.138 dated 30.01.2018, therefore, in our opinion, the initial notification no.1014 dated 21.07.2017 by which e-way bill-01, e-way bill-02, e-way bill-03 and TD ..... X X X X Extracts X X X X X X X X Extracts X X X X
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