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PROACTIVE PLAST PVT. LTD. vs. STATE OF U.P. AND 2 OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ MITHAL
SARAL SRIVASTAVA
Pet. Counsel
Nishant Mishra
Res. Counsel
C.s.c

Petitioner / Applicant

PROACTIVE PLAST PVT. LTD.
Respondent STATE OF U.P. AND 2 OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Feb 1, 2018
Order No.

Writ Tax No. 87 of 2018

Citation

2018(2) TAXREPLY 3114
Original Order
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ORDER

Heard Sri Nishant Mishra, learned counsel for the petitioner 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 20.01.2018 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 of U.P.G.S.T. are applicable to transactions wi....

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