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ADVANTAGE INDIA LOGISTICS PVT. LTD. vs. UNION OF INDIA & OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

PANKAJ KUMAR JAISWAL
SUNIL KUMAR AWASTHI
Pet. Counsel
Vivek Dalal
Res. Counsel
Romesh Dave

Petitioner / Applicant

ADVANTAGE INDIA LOGISTICS PVT. LTD.
Respondent UNION OF INDIA & OTHERS
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Aug 23, 2018
Order No.

Writ Petition No.16266 of 2018

Citation

2018(8) TAXREPLY 2918
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ORDER

In the present writ petition, the petitioner – Advantage India Logistics Private Limited is praying for quashment of seizure memo dated 15.07.2018 (Annexure-P/1) issued under Section 129(1) of Madhya Pradesh Goods & Services Tax Act, 2017 (in short “the MPGST Act, 2017”). 2. According to the petitioner, M. P. State Government or officials authorized under the MPGST Act, 2017 have no jurisdiction to exercise the powers under the Integrated Goods and Services Act, 2017 (in short “the IGST Act, 2017), particularly under Section 4 of the IGST Act, 2017. 3. It is also averred that there is no separate notification authorizing officials of the State Government under the IGST Act to exercise powers under the IGST Act, 2017, therefore, the respondent Nos.3 and 4 have no power to inspect, search and seize goods under the IGST Act, 2017 and prayed for its quashment. 4. The sole contention of the learned counsel for the petitioner is that ....

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