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RAJAVAT STEELS AND ANOTHER vs. STATE OF U.P. AND 3 OTHERS
(Allahabad High Court)

Hon'ble Judges:

ASHOK KUMAR
Pet. Counsel
Rahul Agarwal
Res. Counsel
C.s.c

Petitioner / Applicant

RAJAVAT STEELS AND ANOTHER

Respondent STATE OF U.P. AND 3 OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Sep 27, 2018
Order No.

Writ Tax No. - 1300 of 2018

Citation

2018(9) TAXREPLY 2925
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ORDER

Heard learned counsel for the petitioners and learned Standing Counsel for the State. This writ petition is filed with prayer to quash the notice dated 18.09.2018 passed by respondent no.3 and further to release the goods and the vehicle. Prima facie, this Court finds that on totally frivolous grounds the goods in question are seized by the Mobile Squad-9, Kanpur. The counsel for the petitioners has placed a copy of the circular dated 14.09.2018 being Circular No. 64/34/2018-GST issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing which is one of the highest authority, which clearly indicates in Clause 5 that the proceedings under Section 129 of the CGST Act may not be initiated, inter alia, in the situation which are mentioned in the said circular. Learned counsel for the petitioner has placed reliance on Clause 5(f) of the said circular which provides that in the event on error i....

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