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MAHAVEER TRADING COMPANY vs. STATE OF U.P. AND 2 OTHERS
(Allahabad High Court)

Hon'ble Judges:

BHARATI SAPRU
ROHIT RANJAN AGARWAL
Pet. Counsel
Pooja Talwar
Res. Counsel
C.s.c

Petitioner / Applicant

MAHAVEER TRADING COMPANY
Respondent STATE OF U.P. AND 2 OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Oct 23, 2019
Order No.

Writ Tax No. - 906 of 2019

Citation

2019(10) TAXREPLY 1912
Original Order
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ORDER

Heard learned counsel for the petitioner and learned Additional Advocate General for the State. It has been brought to notice of the Court that the goods are perishable and hazardous in nature. Sri Manish Goyal learned Addl. Advocate General has submitted that the Central Goods and Services Tax Act, 2017 provides a complete procedure for release of such goods, as contained in section 67(8) of the Act read with Rule 141 of the relevant Rules, which are quoted herein below: "Section 67(8). The Government may, having regard to the perishable or hazardous nature of any goods, depreciation in the value of the goods with the passage of time, constraints of storage space for the goods or any other relevant considerations, by notification, specify the goods or class of goods which shall, as soon as may be, after its seizure under sub-section (2), be disposed of by the proper officer in such a manner, as may be prescribed. Rule 141. Procedure in respect of seiz....

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