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Court: High Court of Kerala Date of Order: 2018-04-06

In the light of the decision of the Division Bench in W.A.No.1802 of 2017, the writ petition is disposed of directing the competent authority to complete the adjudication provided for under Section 129 of the statutes referred to above, within a week from the date of production of a copy of the judgment. It is also directed that if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, the goods detained shall be released to them forthwith.


Court: High Court of Allahabad Date of Order: 2018-04-05

In normal course of business, the petitioner firm sold M.S. Scrap vide Invoice dated 24.03.2018 for an amount of Rs.4,14,712/to M/s Cosmox Ferrours (P) Ltd., Bhagwanpur, District Hardwar, Uttrakhand. The petitioner has prepared a tax invoice against the aforesaid sales being Tax Invoice No.0257 dated 24.03.2018 indicating wherein the taxable value of the goods to the tune of Rs.3,51,450/on which Integrated Goods and Service Tax (hereinafter referred as 'the IGST') @ 18% has been charged to the tune of Rs.63,262/. Since the petitioner's firm is situated in District Faridabad, State of Haryana, it generated eway bill prescribed under Central Goods and Service Tax, Rules (hereinafter referred as the 'CGST') after uploading of the relevant details of the aforesaid transactions. The said eway bill has been downloaded from the official portal on 24.03.2018. The said eway bill indicates the time and the date of generation as 24.03.2018 at 8.38 P.M. giving all requisite details therein. The said goods were booked for transportation from Faridabad to Haridwar through a transporter namely DEV Transporter, Muzaffar Nagar against goods receipt (GR) no. 241 dated 24.03.2018. The aforesaid goods are loaded at Faridabad and transported through truck no. U.P.12AT1460.


Court: High Court of Kerala Date of Order: 2018-04-05

Goods belonging to the petitioner have been detained by the competent authority under the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act, invoking the powers under section 129 of the said statutes. Ext.P5 is the detention order issued in this regard. The petitioner is aggrieved by Ext.P5 detention order.


Court: High Court of Allahabad Date of Order: 2018-04-03

The petitioner has affected the sale of Iron and Steel weighing 20 M.Ton for a sum of Rs.6,00,000/- to one M/s Ram Naresh Ramakant, Bindiki, Fatehpur. The purchaser situated at Bindiki, Fatehpur is also a registered dealer to whom the petitioner has raised tax invoice No.60 dated 25.3.2018. The invoice aforesaid indicates that the goods worth of Rs.6,00,000/- are sold on which the petitioner has charged the Central G.S.T. @ 9% to the tune of Rs.54,000/- as also the State G.S.T. @ 9% to the tune of Rs.54,000/- and the grand total therefore has been charged to the tune of Rs.7,08,000/-. The said goods were being transported from Varanasi to Bindiki, Fatehpur and on bypass road Nawabganj at Allahabad respondent no.4 has intercepted the vehicle on 26.3.2018 at 9 a.m. and has detained the vehicle for verification of the goods and documents accompanying the goods.


Court: High Court of Allahabad Date of Order: 2018-04-03

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.).


Court: High Court of Kerala Date of Order: 2018-03-28

It is seen that an identical matter has been disposed of by a Division Bench of this Court in W.A.No.1802 of 2017, directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017.


Court: High Court of Kerala Date of Order: 2018-03-26

It is seen that an identical matter has been disposed of by a Division Bench of this Court in W.A.No.1802 of 2017, directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017.


Court: High Court of Kerala Date of Order: 2018-03-26

Goods belonging to the petitioner have been detained by the first respondent invoking the power under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act. Ext.P3 is the detention order and Ext.P2 is the notice issued to the petitioner in this connection. The reason stated in Ext.P2 is that the goods have been transported by the petitioner without records. The case of the petitioner is that the driver of the vehicle in which the goods were carried omitted to hand over the documents when the goods were intercepted and the same were though furnished later, the detaining authority did not accept the same. The petitioner, therefore, seeks appropriate directions in this regard, in this connection.


Court: High Court of Andhra Pradesh Date of Order: 2018-03-22

On the respective submissions of the parties the issue which crops up in this petition is whether Rule 138 of the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the Rules) as it stood originally before the 4th amendment would stand revived with the rescinding of the notifications dated 30/31.01.2018 enforcing the amended Rule 138 of the Rules w.e.f. 01.02.2018 with regard to the E-Way Bill. Sri C.B. Tripathi, Special Counsel appearing for the respondents No. 1, 2 and 3 may file counter affidavit within a month. Two weeks thereafter are allowed to the petitioner for filing rejoinder affidavit. List for admission/final disposal on the expiry of above period.


Court: High Court of Kerala Date of Order: 2018-03-21

According to me, it is for the petitioner to raise those grounds before the detaining authority itself at the first instance. In the said view of the matter, the writ petition is disposed of directing the respondent to complete the adjudication provided for under Section 129 of the statutes referred to above within a week from the date of production of a copy of this judgment. The petitioner is permitted to produce a copy of the judgment for compliance before the respondent.