M/S Delhi Gujrat Fleet Carrier PVT. LTD vs. State Of U.P. And 4 Others
Held
The Court held that TDF-I was not required for inter-state movement of goods on the date of the incident due to the absence of a relevant notification under CGST Rules and incorrect application of State Government notifications. Therefore, the seizure and penalty were unjustified.
Facts
The petitioner's vehicle carrying goods was intercepted and seized for not having a Transit Declaration Form-I, despite having an IGST invoice, GR, and E-way bill for an inter-state transaction. The petitioner argued that TDF-I was not required for such transactions.
Key Issues
Whether a Transit Declaration Form-I was mandatory for inter-state movement of goods under the UPGST Act, 2017, and if its absence justified seizure and penalty.
Sections Cited
Section 129, Rule 138
AI-generated summary — verify with the full judgment below
Court No. - 21 Case :- WRIT TAX No. - 718 of 2018 Petitioner :- M/S Delhi Gujrat Fleet Carrier Pvt. Ltd Respondent :- State Of U.P. And 4 Others Counsel for Petitioner :- Anand Kumar Singh Counsel for Respondent :- C.S.C.,A.S.G.I. Hon'ble Krishna Murari,J. Hon'ble Ashok Kumar,J. Heard Sri Anand Kumar Singh, learned counsel for the petitioner and Sri A.C. Tripathi, learned Standing Counsel. Petitioner is a transporter and is challenging the seizure order dated 19.03.2018 and the consequential notice for levied of penalty dated 29.03.2018 issued under Section 129(3) of the UPGST Act, 2017.
Brief facts of the case are that the goods and vehicle was intercepted by the respondent no. 4 in District Agra, while the same was passing through the State of U.P. on its journey from Nashik, Maharashtra to Fareedabad, Haryana. According to the learned counsel for the petitioner the goods are duly covered against the IGST invoice, GR (Goods Receipts) as well as E-way bill which was downloaded by the vehicle in-charge from the Government portal. In the aforesaid documents all the requisite details were duly mentioned including the IGST charge @ 18% and 28% respectively. The Assistant Commissioner
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