2018 Taxo.online 183

WRIT TAX No. – 906 of 2018 dated 06.06.2018

M/S GUPTA TRADERS

STATE OF U.P. AND 3 OTHERS

2018

GST

Central Goods & Services Tax Act, 2017

Pankaj Mithal, Justice & Jayant Banerji, Justice

Interim

High Court

Allahabad

Represented by: –

Petitioner: – Udai Chandani

Respondent: – C.S.C.,A.S.G.I.

Order: –

The goods under inter-state transportation were seized due to non-payment of U.P.G.S.T. and a sum of Rs.1,22,400/- has been realized.

The argument of the petitioner is if the sales were inter-state, U.P.G.S.T. would not apply and as such the seizure was incorrect and the amount realized is liable to be refunded.

Learned Standing Counsel may seek instructions and file counter affidavit within a month.

List immediately thereafter for admission/final disposal.