Shanti Prime Publication Pvt. Ltd.
Section 129 (3) of U.P.GST Act, 2017 — Seizure of goods — In the instant writ petition the goods are intercepted by the respondent no. 4 and a detention memo has been issued in which it has been mentioned that the goods though were accompanying the documents but it was not accompanying the E-way bill.
Held that— An interim protection is granted to the petitioner by directing for release of the seized goods along with the vehicle on furnishing of bank guarantee to the tune of 5,00000/- goods and vehicle are released forthwith on furnishing of bank guarantee.
Constitution of appellate Tribunal - case of petitioner is that it is only the union to constitute the appellate Tribunal and not alone the State of U.P. - Held that:- This Court finds that in any case the constitution of the Tribunal is necessary and in this regard earlier also this Court has issued the directions for the constitution of the Tribunal - Surprisingly even after completion of one year from the date of introduction of the GST no appellate Tribunal has been constituted.
Case listed for hearing next as on 2.8.2018. — Jai Baba Amarnath Industries Vs. State of U.P. & Ors. —  2 TAXLOK.COM 232 (Allahabad)