Validity of Seizure of goods in allegation that documents carried by driver of vehicle were forged

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Validity of Seizure of goods in allegation that documents carried by driver of vehicle were forged

 

2019 TaxPub(GST) 0269 (All-HC)

Avtar Trading Co. v. State of U.P.

CENTRAL GOODS AND SERVICES TAX ACT, 2017

–Seizure of goods–Allegation that documents carried by driver of vehicle were forged Validity of––Goods along with the vehicle should be released in favour of assessee on furnishing personal bond of vehicle forthwith.–Assessee|s goods were detained on the allegation that the documents carried by the driver of the vehicle were forged. Assessee contended that the opposite parties in most arbitrary and illegal manner have detained the vehicle as well as the goods. There was no contravention of the provisions and there was no evasion of tax. The driver of the vehicle was carrying the genuine documents which were not controverted, as such the vehicle cannot be detained. Held:Prima-facie the vehicle could not be detained by opposite parties. The opposite parties as such should release the vehicle on furnishing personal bond of vehicle forthwith.

Central Goods and Services Tax Act, 2017 Section 129

REFERRED :

FAVOUR : In assessee’s favour

A.Y. :

IN THE ALLAHABAD HIGH COURT

RITU RAJ AWASTHI & ALOK MATHUR, JJ.

Avtar Trading Co. v. State of U.P.

Misc. Bench No. 37117 of 2018

13 March, 2019

Petitioner by: Shubham Agrawal, Sameer Gupta, Sanjay Gupta, Yogesh Chandra Srivastava

Respondent by: C.S.C.

ORDER

Learned counsel for the petitioners submits that the opposite parties in most arbitrary and illegal manner have detained the vehicle as well as the goods. There is no contravention of the provisions and there is no evasion of tax. The driver of the vehicle was carrying the genuine documents which are not controverted, as such the vehicle cannot be detained.

Mr. Sanjay Sareen, learned Standing Counsel appearing for the opposite parties agrees that it is not the case of the opposite parties that the documents carried by the driver of the vehicle were forged.

In view of the above, prima-facie we are satisfied that the vehicle cannot be detained by the opposite parties. The opposite parties as such shall release the vehicle on furnishing personal bond of the Vehicle No. UP16 DT 3636 forthwith.

List this case for hearing after Holi holidays.

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