Case Law Details
M/s. Modern Traders Vs. State Of U P And 2 Others (Allahabad High Court)
The High Court Held that As e-way bill was produced on the same day of the interception of goods along with documents indicating payment of IGST but before seizure order is passed, no justification for passing orders of seizure of goods/vehicle and tax demand/penalty –order quashed, Respondent directed to immediately release goods/vehicle.
The instant writ petition has been filed by the petitioner by which the petitioner has sought the following relief :
“A. Issue a writ, order or direction in the nature of certiorari quashing the impugned seizure order and consequential order under Section 129(3) (Annexure 1 and 2) passed y respondent no.3 on the same i.e. 5.5.2018.
B. Issue a writ, order or direction in the nature of mandamus commanding respondent no.3 and his agents, to release the Vehicle No. UP13AT-1153, without insisting for deposit of any amount of tax/penalty.”
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