M/S Sahib Furniture Thru Proprietor Kuldeep Kaur vs. State Of U.P.Thru Secy.Institutional Finance Lko And Ors.
Held
The Court held that the detention was solely based on the absence of the E-way Bill, which was contrary to previous judgments of the same court. The powers under Section 68 are for inspection, not for detention based on the E-way Bill's absence.
Facts
The petitioner's goods were intercepted during transit for allegedly not having a downloaded TDF-01 (E-way Bill) and for discrepancies in the quantity of goods declared versus physically verified. The authorities imposed tax and penalty, which was upheld on appeal.
Key Issues
Whether the absence of an E-way Bill at the time of interception justifies the detention and imposition of tax and penalty under the GST Act.
Sections Cited
Section 129, Section 68
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC-LKO:66100 Court No. - 8 Case :- WRIT - C No. - 1299 of 2020 Petitioner :- M/S Sahib Furniture Thru Proprietor Kuldeep Kaur Respondent :- State Of U.P.Thru Secy.Institutional Finance Lko And Ors. Counsel for Petitioner :- Yogesh Chandra Srivastava,Shubham Agrawal Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.
The present petition is being heard after exchange of pleadings.
This petition challenges the order dated 27.12.2017 whereby, an order came to be passed holding that the petitioner was liable to pay tax on the value of the goods assessed as Rs.9,70,000/-, the tax amount was quantified as 1,74,600/- and the penalty was imposed as 1,74,600/-. The petitioner also challenges the appellate order dated 23.11.2008 whereby, the appeal preferred by the petitioner was dismissed.
This Court had entertained the writ petition in view of the fact that the tribunal contemplated under the GST Act was not constituted. Even till date, the Tribunal has not been constituted. As the pleadings are exchanged in between the parties, the matter is being heard finally.
On perusal of the order passed under Section 129(3) of the UPGST Act, it appear
The judgment continues below.
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