Case Law Details
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 COURT ORDER / JUDGMENT
Heard Sri Nitin Kesarwani, Sri M.M. Rai, learned counsel for the petitioner. Sri C.B. Tripathi, learned Special Counsel for the State and Sri Anant Kumar Tiwari, learned Standing Counsel for the Union of India.
The instant writ petition has been filed by the petitioner-M/S Haryana Freight Carrier (P). Ltd., which is a Transport Company, carrying on the business of transportation of goods from one place to another.
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