9911796707
TMI Blog2022 (7) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... Squad, Noida. On that basis, 9 air conditioners were seized and security, along with equal amount of penalty, amounting to Rs. 1,14,124/- was demanded, which was confirmed upto the appellate authority. The only discrepancy pointed out by the seizing authority and the appellate authority is that U.P. e-way bill was not accompanying the goods. Both the authorities lost sight of the fact that during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period from 01.02.2018 to 31.03.2018. The air conditioners, which were detained by the respondents on 26.03.2018, and thereafter, levy of security and penalty, cannot be justified. The writ petition is allowed with a cost of Rs. 1,000/-, which shall be deposited within a month from today. - WRIT TAX No. - 224 of 2020 - - - Dated:- 4-4-2022 - Piyush Agrawal, J. Counsel for Petitioner : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harged IGST and issued tax invoices, which were accompanying the goods. The petitioner downloaded the national e-way bill as per rule 138 of the CGST Rules. On the e-way bill, vehicle number was specifically mentioned. When the said goods were on the way from Delhi to Ghaziabad, the same were intercepted on the ground that there is no e-way bill belonging to the State of U.P. Thereafter, show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were coming from Delhi to Ghaziabad and were intercepted by the Mobile Squad, Noida. On that basis, 9 air conditioners were seized and security, along with equal amount of penalty, amounting to Rs. 1,14,124/- was demanded, which was confirmed upto the appellate authority. The only discrepancy pointed out by the seizing authority and the appellate authority is that U.P. e-way bill was not accompa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wn by the Division Bench of this Court, the impugned orders dated 27.03.2018 and 29.04.2019 are hereby quashed. The amount, if any, deposited in pursuance of the impugned orders shall be refunded within a period of one month from today. 10. The writ petition is allowed with a cost of Rs. 1,000/-, which shall be deposited within a month from today. An affidavit of compliance of deposit shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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