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SHIV ENTERPRISES THRU. EMPLOYEE GAURAV KUMAR & ANR. vs. STATE OF U.P. THRU. SECY. INSTITUTIONAL FINANCE, LUCKNOW & ORS.
(Allahabad High Court)

Hon'ble Judges:

ANIL KUMAR
SAURABH LAVANIA
Pet. Counsel
Sameer Gupta
Abhimanyu Singh
Atul Krishna
Res. Counsel
C.s.c

Petitioner / Applicant

SHIV ENTERPRISES THRU. EMPLOYEE GAURAV KUMAR & ANR.

Respondent STATE OF U.P. THRU. SECY. INSTITUTIONAL FINANCE, LUCKNOW & ORS.
Court Allahabad High Court
State

Uttar Pradesh

Date Jul 18, 2019
Order No.

Misc. Bench No. - 19542 of 2019

Citation

2019(7) TAXREPLY 2127
Original Order
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ORDER

ORDER Heard learned counsel for the petitioners and learned Standing Counsel. By means of the present writ petition, the petitioners have challenged the detention order dated 06.06.2019 and penalty notice dated 06.06.2019 broadly on the ground of jurisdiction of respondent no.2/Commissioner of State Tax, U.P., Lucknow under the Goods and Services Tax (GST) in seizing the consignment of goods, which were coming from Panipat (Haryana) to Lucknow. Facts in brief of the present case are that the petitioner no.1 is the seller of the goods (cloud check) and is a registered dealer under GST having GSTIN 06AMUPK3123C1ZA. The said goods were sold by the petitioner no.1 to the Vision Luxuries, which were loaded on the vehicle (Truck) of petitioner no.2, who is owner of the same. The consignment of goods was duly patronaged by the requisite docments viz. tax invoice and bilties. The value of such goods was also declared. On 06.06.2019, opposite party no.3/Assistant Commissioner, St....

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