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In this view of the matter we are of the considered view that on the relevant date i.e. 17.12.2017 there was no requirement of carrying T.D.F. Form-1 in the case of an inter-State supply of goods. In fact on the relevant date there was no prescription of the documents to be carried in this regard under Rule 138 of the C.G.S.T. Act 2017, accordingly, the seizure and penalty imposed upon the petitioners based on the notification dated 21.7.2017 issued under Rule 138 of the U.P.G.S.T. Act 2017, which was not applicable, is clearly illegal.

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Inter State Supply — Satyendra Goods Transport Corp. Thru. Prop. Bhuwan Kohli & A Vs. State of U.P. Thru. Prin. Secy. Tax & Registration & Others [2018] 2 TAXLOK.COM 138 (Allahabad)