Court No. - 29
Case :- WRIT TAX No. - 1484 of 2018 Petitioner :- M/S S K Agarwal And Sons Respondent :- Union Of India And 3 Others Counsel for Petitioner :- Naveen Chandra Gupta,Murari Mohan Rai Counsel for Respondent :- A.S.G.I.,C.S.C.
Hon'ble Pankaj Mithal,J. Hon'ble Pankaj Bhatia,J.
Heard Sri N.C. Gupta, learned counsel for the petitioner and Sri C.B.Tripathi, learned Special Counsel for the respondents.
The goods of the petitioner were seized as there were not duly accompanied by the E-Way Bill.
The submission of Sri Gupta, is that the E-Way Bill accompanying the goods was cancelled by mistake but immediately new E-Way Bill was generated and produced before the seizing authority. The further argument is that the petitioner is the owner of the goods and therefore, the goods ought to have been released in accordance with the provision Section 129(1) (a) of the U.P.G.S.T. Act, 2017 (hereinafter referred to as the Act).
In view of the fact that the petitioner is the owner of the goods, we direct for the release of the goods on the petitioner depositing/furnishing security and indemnity bond as contemplated under Section 129(1) (a) of the Act instead of Section 129(1)(b) of the Act.
Accordingly, the Writ Petition is disposed of.
Order Date :- 26.11.2018 piyush