M/S Meera Tent Cloth Supplies vs. Additional Commissioner And 2 Others
Held
The Court held that since the petitioner had opted for the composition scheme, there was no possibility of input tax credit evasion. Therefore, even if the GSTIN was cancelled, the seizure of goods was unjustified as the e-way bills were genuine.
Facts
The petitioner's goods were intercepted and detained on the grounds that their GSTIN was cancelled prior to the generation of e-way bills and tax invoices. The petitioner argued that they were unaware of the cancellation and that the e-way bills were genuine.
Key Issues
Whether the detention and penalty imposed were justified when the petitioner had opted for the composition scheme and the e-way bills were genuine, despite the alleged cancellation of their GSTIN.
Sections Cited
CGST Act, GST Rules
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC:188710 Reserved Court No. - 5 Case :- WRIT TAX No. - 410 of 2020 Petitioner :- M/S Meera Tent Cloth Supplies Respondent :- Additional Commissioner And 2 Others Counsel for Petitioner :- Ankur Agarwal,Suyash Agarwal Counsel for Respondent :- A.S.G.I.,A.S.G.I. HON’BLE PIYUSH AGRAWAL, J.
Heard Mr. Suyash Agrawal for the petitioner and Mr. Rishi Kumar, learned ACSC for State/respondents.
The instant Writ Tax is being entertained by this Court in view of the fact that G.S.T. Tribunal is not functional in the State of Uttar Pradesh pursuant to the Gazette notification of the Central Government bearing number CG-DL-E-14092023-248743 dated 14.09.2023. 3. By means of this writ petition, the petitioner is assailing the order dated 22.11.2019 passed by respondent no. 1 in G.S.T. Appeal No. G.S.T. No. 142/2018 A.Y. 2018-19. 4. Brief facts of the case are that petitioner is a registered firm engaged in the business of wholesale supply of carpet, plastic chair, sofa etc. Earlier the petitioner has applied for grant of GSTIN on 29.7.2017 which was approved and GSTIN No. 09BUYPB2872C1ZE was issued on 3.8.2017 but the petitioner was unable to login with the
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