Transporter downloaded declaration under VAT Act instead of CGST, Act, 2017: HC order release of goods on Tax payment

M/s. Haryana Freight Carrier (P) Ltd. Vs State of UP (High Court Allahabad) The petitioner being transporter has on wrong advice downloaded the transit declaration Form which was prescribed under the VAT Act and has no role so far as the transaction in question is concerned, which is covered by the provisions of the CGST, Act, 2017.  Since the assessee was a transport company and was not registered as a dealer at any place, therefore, it was directed to deposit the sum estimated by the seizing authority as liability of tax, for release of the seized goods and vehicle. FULL TEXT OF THE HIGH CO...