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RK OVERSEAS vs. UNION OF INDIA AND 3 ORS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ MITHAL
SARAL SRIVASTAVA
Pet. Counsel
Naveen Chandra Gupta
Res. Counsel
C.s.c

Petitioner / Applicant

RK OVERSEAS
Respondent UNION OF INDIA AND 3 ORS
Court Allahabad High Court
State

Uttar Pradesh

Date Feb 1, 2018
Order No.

WRIT TAX No. - 111 of 2018

Citation

2018(2) TAXREPLY 3122
Original Order
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ORDER

Heard Sri N.C. Gupta, learned counsel for the petitioner and Sri C.B. Tripathi Special Counsel for the State of U.P. Sri Anant Kumar Tiwari learned counsel appearing for the Union of India. The goods in transit have been seized vide order dated 18.01.2018 passed under Section 129(1) of the U.P. Goods and Service Tax Act, 2017 (hereinafter referred to as Act). The order of seizure has been passed on two grounds that the goods were being transported from New Delhi and not from Ghaziabad as alleged. Secondly, the value of the goods has been suppressed and according to Kaccha bill found with the consignment, the value of the goods is much higher. A preliminary objection is taken by Sri C.B. Tripathi, that against the order passed under Section 129(1) of the Act an appeal would lie under Section 107 of the Act and that a penalty order has also been passed under Section 129(3) of the Act. In response to the above preliminary objection Sri Gupta has submitted that he is not....

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