https://www.taxtmi.com/caselaws?id=364809 The court found the seizure proceedings under the UP GST Act to be invalid due to non-compliance with legal requirements. It emphasized the necessity of a constituted Tribunal for appeals under Section 112 of the CGST Act and expressed disappointment over the delay in establishing the Tribunal despite previous orders. The court issued notice to the Union of India and Goods & Service Tax Council regarding non-compliance with Tribunal establishment orders. The petitioner, a registered company, was allowed to release the goods upon furnishing an indemnity bond for the tax value only, facilitating the immediate release of the seized goods and vehicle. en-us Tue, 31 Jul 2018 00:00:00 +0530 Wed, 26 Feb 2025 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364809 The court found the seizure proceedings under the UP GST Act to be invalid due to non-compliance with legal requirements. It emphasized the necessity of a constituted Tribunal for appeals under Section 112 of the CGST Act and expressed disappointment over the delay in establishing the Tribunal despite previous orders. The court issued notice to the Union of India and Goods & Service Tax Council regarding non-compliance with Tribunal establishment orders. The petitioner, a registered company, was allowed to release the goods upon furnishing an indemnity bond for the tax value only, facilitating the immediate release of the seized goods and vehicle. Case-Laws GST Tue, 31 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364809