RK Overseas Vs UOI & Ors (Allahabad High Court)
On the conjoint reading of sections 107 and 121 of the Act it is thus apparent that though all orders passed under the Act by the adjudicating authority are appealable but not the ones which have been specifically excluded from the purview of appeal under section 121 of the Act such as orders pertaining to seizure.
FULL TEXT OF THE HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS:
Heard Sri N.C. Gupta, learned counsel for the petitioner and Sri C.B. Tripathi Special Counsel for the State of U.P. Sri Anant Kumar Tiwari learned counsel appearing for the Union of India.
The goods in transit have been seized vide order dated 18-1-2018 passed under section 129(1) of the U.P. Goods and Service Tax Act, 2017 (hereinafter referred to as Act).
The order of seizure has been passed on two grounds that the goods were being transported from New Delhi and not from Ghaziabad as alleged. Secondly, the value of the goods has been suppressed and according to Kaccha bill found with the consignment, the value of the goods is much higher.
A preliminary objection is taken by Sri C.B. Tripathi, that against the order passed under section 129(1) of the Act an appeal would lie under section 107 of the Act and that a penalty order has also been passed under section 129(3) of the Act.
