M/S Rajavat Steels And Another vs. State Of U.P. And 3 Others
Held
The Court found the seizure to be on frivolous grounds and a clear case of harassment. It directed the immediate release of the goods and vehicle upon furnishing an indemnity bond.
Facts
Goods and a vehicle were seized by the Mobile Squad on the grounds of a discrepancy in the truck number mentioned in the invoice, e-way bill, and weigh slip. The petitioner argued this was a minor human error in the last two digits of the vehicle number.
Key Issues
Whether a minor human error in the vehicle number constitutes sufficient grounds for seizure of goods and vehicle under GST law, especially in light of relevant circulars.
Sections Cited
Section 129, Section 20
AI-generated summary — verify with the full judgment below
Court No. - 6 Case :- WRIT TAX No. - 1300 of 2018 Petitioner :- M/S Rajavat Steels And Another Respondent :- State Of U.P. And 3 Others Counsel for Petitioner :- Rahul Agarwal Counsel for Respondent :- C.S.C.
Hon'ble Ashok Kumar, J.
Heard learned counsel for the petitioners and learned Standing Counsel for the State.
This writ petition is filed with prayer to quash the notice dated 18.09.2018 passed by respondent no.3 and further to release the goods and the vehicle.
Prima facie, this Court finds that on totally frivolous grounds the goods in question are seized by the Mobile Squad-9, Kanpur.
The counsel for the petitioners has placed a copy of the circular dated 14.09.2018 being Circular No. 64/34/2018-GST issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing which is one of the highest authority, which clearly indicates in Clause 5 that the proceedings under Section 129 of the CGST Act may not be initiated, inter alia, in the situation which are mentioned in the said circular.
Learned counsel for the petitioner has placed reliance on Clause 5(f) of the said circular which provides that in t
The judgment continues below.
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