M/S Ankur Carrier Express Cargo Service vs. Union Of INDIA And 3 Others
Held
The Court found substance in the petitioner's submission that the mismatch was due to a bonafide human error. It noted that there was no finding of the transaction not being bonafide, and the TDF Form-I was not essential under the current GST laws.
Facts
The petitioner's vehicle carrying goods was seized based on a mismatch between the accompanying invoice and the goods being transported. The petitioner contended that this was a bonafide human error where the invoice for goods destined for Ranchi was mistakenly attached to goods meant for Patna.
Key Issues
Whether a bonafide human error in attaching the wrong invoice to goods during transit justifies seizure under GST law. Whether the requirement of TDF Form-I is still applicable after the introduction of GST.
Sections Cited
Section 129
AI-generated summary — verify with the full judgment below
Court No. - 21 Case :- WRIT TAX No. - 648 of 2018 Petitioner :- M/S Ankur Carrier Express Cargo Service Respondent :- Union Of India And 3 Others Counsel for Petitioner :- Naveen Chandra Gupta Counsel for Respondent :- A.S.G.I.,C.S.C.
Hon'ble Krishna Murari,J.
Hon'ble Ashok Kumar,J.
Heard Sri Naveen Chandra Gupta, learned counsel for the petitioner and Sri A.C. Tripathi, learned counsel for the respondent.
The instant writ petition has been filed against the seizure order dated 30.03.2018 passed by respondent no.4, Assistant Commissioner, State Tax, Mobile Squad (Unit-6), Gautambudh Nagar, who has seized the goods and the vehicle of the petitioner who is the owner of the vehicle no. U.P.-13T-9197. The facts of the case are that the petitioner is a proprietor and is engaged to transport the goods belongs to one M/s Ahuja Radio, 215 Okhla Industrial Estate, Phase-III, New Delhi. The said consignment having total 131 boxes was to be delivered at M/s R.B. Electronics, Harsh Vardhan Arcade, Fraser Road, Patna, Bihar and another consignment of 81 boxes was to be delivered at the branch office situated at Ranchi, Jharkhand. The consignor M/s Ahuja Radio has issued two invoices bearing In
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