M/S Harley Foods Products PVT. LTD. vs. State Of U P And 3 Others
Held
The Court held that the seizure order was illegal and arbitrary, as the goods were accompanied by valid documentation and there was no intention to evade tax. Consequently, the consequential penalty proceedings were also set aside.
Facts
The petitioner's goods were intercepted and seized in UP, with the authorities claiming the e-way bill was not produced. The petitioner argued that the relevant notifications regarding e-way bills had been superseded and that they possessed the necessary documentation.
Key Issues
The primary issue was the validity of the seizure of goods due to the alleged non-production of an e-way bill, considering the subsequent amendments and rescission of relevant notifications. The court also examined the power of the Commissioner to issue circulars.
Sections Cited
Section 129, Section 164, Section 166, Section 168
AI-generated summary — verify with the full judgment below
1 A.F.R. Court No. 32 Case : WRIT TAX No. 584 of 2018 Petitioner : M/S Harley Foods Products Pvt. Ltd. Respondent : State Of U P And 3 Others Counsel for Petitioner : Suyash Agarwal Counsel for Respondent : C.S.C.,A.S.G.I. Hon'ble Krishna Murari,J. Hon'ble Ashok Kumar,J. (Per: Hon'ble Ashok Kumar, J.)
Heard Sri Suyash Agarwal, learned counsel for the petitioner, Sri C.B. Tripathi, learned Special Counsel for the State and Sri Anant Kumar Tiwari, learned counsel representing the Union of India.
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 seizure memo dated 25.03.2018 passed under Section 129(1) UPGST Act by Respondent no.
B. Issue a Writ, Order or Direction in the nature of Certiorari quashing the notices dated 25.03.2018 issued u/s 129(3) of UPGST Act by Respondent No.
C. Issue writ order or direction in the nature of certiorari quashing Commissioner Circular No.2899 dated 06.02.2018 being ultra vires to UPGST Act, 2017. D. Issue any other Writ, Order or Direction in favour of the petiti
The judgment continues below.
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