9911796707
TMI Blog2024 (8) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... fore this Court fails to show the same. This Court in the case of Shyam Sel [ 2023 (10) TMI 218 - ALLAHABAD HIGH COURT ] has held ' Once the dealer has intimated the attending and mediating circumstances under which e-way bill of the purchasing dealer was cancelled, it was a minor breach. The authority could have initiated proceedings under section 122 of the CGST Act instead of proceedings under section 129 of the CGST Act.' Thus, the impugned order cannot be sustained in the eyes of law and the same is hereby quashed - petition allowed. - Hon'ble Piyush Agrawal, J. For the Petitioner : Suyash Agarwal For the Respondent : C.S.C. ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Sri Suyash Agarwal, learned counsel for the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the petitioner filed appeal, which has also been rejected without considering the material available on record. Hence the present writ petition. 4. He further submits that there was no variation in the quantity of goods as mentioned in the accompanied documents, yet the goods in question were detained. He next submits that before passing of the seizure order, an amended E-way bill was produced. He further submits that there is no intention to avoid the payment of tax, which is mandatory for seizing/detaining of goods. 5. In support of his submission, he has placed reliance upon the judgment of this Court passed in the case of Shyam Sel and Power Ltd. Vs. State of U.P., (2023) 11 Centax 99 (All.). 6. Per contra, learned Additional Chie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been initiated, but it could be done under section 122 of the CGST Act in the facts circumstances of the present case. It is also not in dispute that after release of the goods, the same were sold to P.L. Trading Company. 11. Section 129 of the CGST Act deals with detention, seizure and release of goods in case violation of the provisions of the CGST Act is found. Section 130 deals with confiscation of goods or conveyance and levy of penalty. Both the sections revolve around a similar issue and provide for the proceedings available at the hands of the proper Officer upon him having found the goods in violation of the provisions of the Act, Rule 138 of the Rules framed under the CGST Act being one of them. Upon a purposive reading of the sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
