HIGH COURT OF ALLAHABAD

Super India (Global) Logistics Ltd.

v.

State of U.P

Section 129 of the Central Goods and Services Tax Act, 2017 read with rule 138 of the Central Goods and Services Tax Rules, 2017/Section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017 read with rule 138 of the Uttar Pradesh Goods and Services Tax Rules, 2017 – Detention, seizure and release of goods and conveyances in transit (NR) – Competent Authority of Uttar Pradesh Goods and Services Tax Department had seized goods of assessee under transport from Madhya Pradesh to Punjab and vehicle on ground that Transaction Declaration Form was not attached with goods – Whether seizure of goods on aforesaid ground was illegal – Held, yes – Whether seized goods and vehicle required to be released forthwith – Held, yes [Para 7] [In favour of assessee]

Circulars and Notifications : Notification No. 72/2017 – Central Tax, dated 29-12-2017 and UPGST Notification No. 1014, dated 21-7-2017