2018(11)LCX0031

Allahabad High Court

Hon'ble Pankaj Mithal,J., Hon'ble Ashok Kumar,J.

M/S Shree Mahakali Trading Company

Versus

Union Of India And 3 Others

WRIT TAX No.1467 of 2018 decided on 16/11/2018

Cases Quoted -

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Advocated By -

Counsel for Petitioner :- Naveen Chandra Gupta,
Counsel for Respondent :- A.S.G.I.,C.S.C.

Heard learned counsel for the parties.

The goods of the petitioner in transit were detained and seized on 3.11.2018 and now a notice under Section 129 (3) of the U.P. Goods and Service Tax Act, 2017 (in short of the Act) has been given permitting release of the goods on furnishing security and indemnity bond.

The submission of learned counsel for the petitioner is that the proper e-.way bill was immediately generated and as such there is no willful or deliberate defiance of any provisions of the Act which may permit detention/seizure of the goods.

In view of the aforesaid facts and circumstances, we dispose of the writ petition with the direction to the respondents to release the detained/seized goods and the vehicle of the petitioner, if the petitioner furnishes security other than cash and bank guarantee of the amount as contemplated by Section 129 (1) (a) of the Act and furnishes indemnity bond of the same amount.   

The petition is disposed of.

Order Date :- 16.11.2018
SKS