2017 (11) TMI 1032

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...."(a) Issue a Writ, Order or Direction in the nature of Certiorari quashing the seizure order dated 25.9.2017 (Annexure No. 1 to the writ petition) as well as the consequential notice dated 26.9.2017 (Annexure No. 2 to the writ petition) issued by the respondent no. 4. (a-2) Issue a writ, order or direction in the nature of certiorari quashing the penalty order dated 26.10.17 (Annexure CA-10) not served upon the petitioner. (b) Issue a Writ, Order or Direction in the nature of Mandamus commanding/directing the respondent no. 4 to release the goods and vehicle forthwith without demanding any security. (c) Issue any other Writ, Order or Direction in favour of the petitioner which this Hon'ble Court deems fit in t....

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....t no. 4 to seize the same. He has further submitted that the respondent no. 4 was not authorized to seize the goods as the goods were covered under the provisions of Integrated Goods and Services Tax Act, 2017 (I.G.S.T. Act). He has further submitted that since the goods accompanying the documents were in transportation in the course of interstate trade, therefore, respondent no. 4, being the authority under the U.P. Goods and Services Tax is not competent to seize the goods. Learned counsel for the petitioners heavily relied upon Circular No. 1117 dated 16.8.2017, in which it has been provided that the G.S.T. being the new law, therefore, it may take some time for proper implementation of the scheme of E-Way Bill on all India basis. Lea....

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....and further that the penalty proceedings are already initiated, as intimated by the counsel for the State, therefore, it would be proper in the interest of justice that the seized goods be released in favour of the petitioners on the payment of an amount of Rs. 1,11,564/- (as indicated in the show cause notice dated 26.9.2017). We have informed that in the penalty order an huge amount of more than Rs. 6 lacs has been fixed/demanded against the petitioners which in our opinion is prima facie appears to be highly excessive and since the order of penalty is appealable before the First Appellate Authority, it would be in the interest of justice that the petitioners may approach the appellate authority and file an appeal against the penalty orde....