2017 Taxo.online 72

WRIT TAX No. – 870 of 2017 dated 22.12.2017

M/s Maa Vindhyavasini Tobacco Pvt. Ltd.

State Of U.P. & 3 Others

2017

GST

Central Goods & Services Tax Act, 2017

Bharati Sapru, Justice and Saumitra Dayal Singh, Justice

Partly in favour of assessee

High Court

Allahabad

Goods seized – Mainly on two grounds – One being discrepancy in the quantity & other being goods started their journey one week after the date of the invoice – Goods as disclosed in the documents is the same as found on physical verification and accepted by the Department – Held: – Prima facie start of journey one week after the date of the invoice cannot be the ground to seize the goods or to impose penalty.Vehicle along with goods shall be released immediately subject to petitioner furnishing security equal to the value of the goods and tax payable – Time granted to filed counter-affidavit and thereafter, to file rejoinder affidavit.

Represented by: – 

Sri Shubham Agrawal, learned counsel for the petitioner 

C.S.C., A.S.G.I., Sri C.B. Tripathi, learned Special Counsel for the revenue 

Order: – 

Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri C.B.Tripathi, learned Special Counsel for the revenue.  

Sri Prem Shankar Prasad, Advocate has filed his appearance slip on behalf of the respondent no.2, which is taken on record.  

The goods have been seized on two grounds, one being discrepancy in the quantity. That discrepancy has been resolved and it is accepted to the department that the quantity of goods as disclosed in the documents is the same as found on physical verification. The other ground of seizure on which penalty has been imposed is that the goods, started their journey one week after the date of the invoice. Prima facie that cannot be the ground to seize the goods or to impose penalty.  

Sri C.B.Tripathi, learned standing counsel prays for and is granted three weeks’ time to file counter affidavit. Petitioner will have one week thereafter to file rejoinder affidavit.  

List on 24.01.2018, showing the name of Sri Prem Shankar Prasad also as counsel for the respondents.  

In the meanwhile, subject to the petitioner furnishing security equal to the value of the goods and tax payable, in the form of indemnity bond, the vehicle along with goods shall be released in favour of the petitioner forthwith.