2019 Taxo.online 158

MISC. BENCH No. – 37117 of 2018

AVTAR TRADING & CO. THRU. PROP. AVTAAR SINGH ANR.

STATE OF U.P. THRU. SECY. INSTITUTIONAL FINANCE & ORS.

2019

GST

CGST

Section 129

CGST Rules 2017

Rule No. 138

Ritu Raj Awasthi, Justice & Hon’ble Alok Mathur, Justice

In favour of assessee

High Court

Allahabad

Presented by:

Petitioner :- Shubham Agrawal,Sameer Gupta,Sanjay Gupta,Yogesh Chandra Srivastava

Respondent:- C.S.C.

Learned counsel for the petitioners submits that the opposite parties in most arbitrary and illegal manner have detained the vehicle as well as the goods.There is no contravention of the provisions and there is no evasion of tax. The driver of the vehicle was carrying the genuine documents which are not controverted, as such the vehicle cannot be detained.
Mr. Sanjay Sareen, learned Standing Counsel appearing for the opposite parties agrees that it is not the case of the opposite parties that the documents carried by the driver of the vehicle were forged.
In view of the above, prima-facie we are satisfied that the vehicle cannot be detained by the opposite parties. The opposite parties as such shall release the vehicle on furnishing personal bond of the Vehicle No. UP16 DT 3636 forthwith.
List this case for hearing after Holi holidays.
Order Date :- 13.3.2019
A.K. Singh