Irregularities found in the documents accompanying the goods resulting in seizure of goods during inter state transfer
2019 TaxPub(GST) 0260 (All-HC)
IN THE ALLAHABAD HIGH COURT
BHARATI SAPRU & SALIL KUMAR RAI, JJ.
R.K. International v. UOI & Ors.
Writ Tax No. 1328 of 2018
4 October, 2018
Appellant by: Naveen Chandra Gupta
Respondent by: A.S.G.I.,C.S.C.
Heard Shri N.C. Gupta, learned counsel for the petitioner and Shri C.B. Tripathi, learned Standing Counsel for the respondent.
The goods of the petitioner were being carried from Delhi to Ghaziabad and have been seized on the basis of certain alleged irregularities found in the documents accompanying the goods.
Learned standing counsel prays for is granted one month’s to file counter affidavit.
List this matter on 12-11-2018.
In the meantime, subject to deposit of security other than cash or bank guarantee or in the alternative accept an indemnity bond, equal to the value of tax and penalty, if any, to the satisfaction of seizing authority, the goods of the petitioner along with the vehicle may be released forthwith.