M/S Modern Traders vs. State Of U P And 2 Others
Held
The Court held that once the E-way bill was produced and other documents confirmed the goods belonged to a registered dealer with IGST charged, there was no justification for detaining and seizing the goods or imposing a penalty.
Facts
The petitioner dispatched goods without an E-way bill, which were intercepted. The petitioner generated the E-way bill after interception but before the seizure order was passed. The authorities issued a seizure order and a consequential penalty order.
Key Issues
Whether goods can be seized and penalized if an E-way bill is generated after interception but before the seizure order is passed. Whether the seizure and penalty orders were passed arbitrarily and without jurisdiction.
Sections Cited
Section 129(3), Section 129(1)
AI-generated summary — verify with the full judgment below
Court No. - 21 Case :- WRIT TAX No. - 763 of 2018 Petitioner :- M/S Modern Traders Respondent :- State Of U P And 2 Others Counsel for Petitioner :- Nishant Mishra Counsel for Respondent :- C.S.C.
Hon'ble Krishna Murari,J.
Hon'ble Ashok Kumar,J.
Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri Jagdish Mishra, learned standing counsel.
The instant writ petition has been filed by the petitioner by which the petitioner has sought the following relief : "A. Issue a writ, order or direction in the nature of certiorari quashing the impugned seizure order and consequential order under Section 129(3) (Annexure 1 and 2) passed y respondent no.3 on the same i.e. 5.5.2018. B. Issue a writ, order or direction in the nature of mandamus commanding respondent no.3 and his agents, to release the Vehicle No. UP13AT-1153, without insisting for deposit of any amount of tax/penalty."
The brief facts of the case are that the petitioner is a registered firm and is engaged in business of Iron and Steel goods. Certain goods of the aforesaid nature were sold to one M/s Arjun Dev & Company, Delhi, who is also a registered company against the invoice No. 0003 dated 5.4.2018 after chargin
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