M/S Shaurya Enterprises vs. State Of U.P. And 02 Others
Held
The Court held that the goods were bona fide dispatched and detained arbitrarily, as the E-way bill was generated promptly and other documents were in order. The seizure and penalty proceedings were deemed unjustified.
Facts
Goods were intercepted during transit due to the absence of an E-way bill, despite the seller having issued a tax invoice and the transporter a goods receipt, both indicating IGST payment. The E-way bill was generated shortly after interception.
Key Issues
Whether the non-submission of an E-way bill at the time of interception, when other documents were in order and the E-way bill was generated shortly thereafter, justifies seizure and penalty under GST law.
Sections Cited
Section 129
AI-generated summary — verify with the full judgment below
1 Court No. - 32 Case :- WRIT TAX No. - 563 of 2018 Petitioner :- M/S Shaurya Enterprises Respondent :- State Of U.P. And 02 Others Counsel for Petitioner :- Raghwendra Prasad Mishra,Vijay Babu Counsel for Respondent :- C.S.C. Hon'ble Krishna Murari,J. Hon'ble Ashok Kumar,J. Supplementary affidavit filed today, is taken on record.
We have heard Shri Raghwendra Prasad Mishra and Shri Vijay Babu, learned counsel for the petitioner and learned Standing Counsel appearing on behalf of the State-respondents. The instant writ petition has been filed by which the petitioner has challenged the seizure order dated 25.3.2018 passed under Section 129 (1) of UPGST Act, 2017 (hereinafter referred to as the 'Act') and the show cause notice dated 25.3.2018 issued under Section 129 (3) of the Act for proposed penalty. Learned counsel for the petitioner has submitted that the petitioner is a registered proprietorship firm and is carrying on the business of purchase and sale of iron and steel items. Certain goods have been purchased by the petitioner from one M/s. Hi Tec Power & Steel Limited, Raipur, Chattisgarh which were loaded at Raipur on 23.3.2018 in a truck for delivery from Raipur to Basti U.
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.