Singh Tyres Vs State Of U.P. And Another (Allahabad High Court)
From perusal of the record, we find that the goods were transported from one place to another within the State of U.P. and were accompanied by the requisite documents and requisite E-Way Bill has also been produced by the petitioner before the respondent no. 2 before the date fixed for reply. In view of the aforesaid fact, we have no other option but to allow the present writ petition and to quash the seizure order as well as consequential notice issued under Section 129(3) of the Act.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
Heard Sri Amit Mahajan and Sri Niraj Kumar Singh, learned counsel for the petitioner and Sri C.B. Tripathi, learned Special counsel for the State respondents.
The petitioner is a registered proprietorship firm and is engaged in trading of various kind of tyres and tubes. The petitioner has purchased tyres and tubes from Apollo Tyres Ltd., Kanpur (U.P.).
The claim of the petitioner is that the petitioner, who is consignor, is a registered dealer under G.S.T. -Goods and Service Tax Act, 2017 (hereinafter referred to as the ‘Act’) and TIN number has been allotted by the assessing authority to the petitioner for the aforesaid business. The petitioner/consignor has received an order from a party, which is also registered, for supply of certain tyres and tubes. In pursuance of the purchase order received, the consignment was booked by the petitioner for transportation from Allahabad to Mirzapur. It is claimed by the petitioner that requisite documents were accompanied during the course of movements of the goods, however, the Assistant Commissioner (Incharge), Commercial Tax, Mobile Squad, Unit-1, Mirzapur, U.P. has intercepted the goods on 27.03.2018 and has issued a notice/detention memo under Section 129(1) of the Act. In the said notice while mentioning the date respondent no. 2 has also mentioned time being 7-30 a.m.
