M/S Ramesh Chand Kannu Mal vs. State Of Up And 2 Others
Held
The Court held that the TDF was not required under the law after February 1, 2018, and that the goods were subject to IGST, indicating no intention to evade tax. Therefore, the seizure and consequential notice were illegal.
Facts
The petitioner's goods and vehicle were seized for allegedly not carrying a Transit Declaration Form (TDF) during inter-state transport. The petitioner argued that the TDF was not legally required after a certain date and that IGST had already been paid.
Key Issues
Whether the seizure of goods for non-compliance with a rescinded notification requiring a Transit Declaration Form was valid, and whether the circular issued by the Commissioner was ultra vires.
Sections Cited
Section 129, Section 168, Rule 138
AI-generated summary — verify with the full judgment below
1
A.F.R. Court No. 32 Case : WRIT TAX No. 583 of 2018 Petitioner : M/S Ramesh Chand Kannu Mal Respondent : State Of Up And 2 Others Counsel for Petitioner : Nishant Mishra Counsel for Respondent : C.S.C. Hon'ble Krishna Murari,J. Hon'ble Ashok Kumar,J. (Per: Hon'ble Ashok Kumar, J.)
Heard Sri Nishant Mishra assisted by Sri Vipin Kushwaha, learned counsel for the petitioner and Sri C.B. Tripathi, learned Standing Counsel for the respondentsState.
With the consent of learned counsel for the parties, writ petition is finally disposed of without calling the counter affidavit.
The instant writ petition has been filed by the petitioner for the following relief; A. Issue a writ, order or direction in the nature of certiorari quashing the impugned seizure order dated 28.03.2018 and consequential notice dated 28.03.2018. (Annexure1 & 2) passed by respondent no.3 B. Issue a writ, order or direction in the nature of mandamus commanding Respondent No.3 and his agents, to release the Vehicle No. UP12AT1460, without insisting for deposit of any amount of tax/penalty; C. Issue a writ, order
The judgment continues below.
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