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NAVYUG AIRCONDITIONING vs. STATE OF U.P. AND 02 OTHERS
(Allahabad High Court)

Hon'ble Judges:

KRISHNA MURARI
ASHOK KUMAR

Pet. Counsel

Nishant Mishra

Res. Counsel

C.s.c

Petitioner / Applicant	NAVYUG AIRCONDITIONING
Respondent	STATE OF U.P. AND 02 OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Apr 3, 2018
Order No.	Writ Tax No. 551 of 2018
Citation	2018(4) TAXREPLY 3060
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ORDER
Heard Sri Nishant Mishra, learned counsel for the petitioner assisted by Sri Vipin Kumar Kushwaha, Advocate and Sri C.B. Tripathi, Special Counsel for the State of U.P. The petitioner is aggrieved by the seizure of his goods vide impugned order dated 25.03.2018 passed under Section 129(1) of the U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as the U.P.G.S.T.). The submission is that as admittedly the seized goods were in transit from outside the State the transaction would be covered by the Integrated Goods and Services Tax Act, 2017 (I.G.S.T.) read with Central G.S.T. and that the provisions of the U.P. G.S.T. or its Rules or the notifications issued therein would not apply. Sri Tripathi, has submitted that actually the order of seizure has been passed under Section 6 of the I.G.S.T. read with Section 129(1) of the Central G.S.T. and therefore, mere wrong mention of the provision on the order of seizure would not invalidate the same. The provisions ....