2018 (4) TMI 1074

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....ate For the Respondent: C.S.C., A.S.G.I. JUDGEMENT Heard Shri Shubham Agrawal along with Shri Lokesh Mittal, learned counsel for the petitioner and Shri C.B.Tripathi, learned Standing Counsel for the department. This writ petition has been filed by the petitioner to challenge the seizure order dated 16.11.2017 passed by the respondent no.4, Assistant Commissioner, State Tax/State Tax A....

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....ration Form (hereinafter referred to as the 'TDF'). However, no defect was noticed or alleged with respect to the Tax Invoice and the Goods Receipt and the facts disclosed therein. The petitioner further alleges that it downloaded the TDF on the same day i.e. on 15.11.2017 (A copy of the same has also been annexed with the writ petition) and filed its reply along with the TDF but the go....

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....petitioner submits that the seizure has been made and the penalty has been imposed on a mere technical breach and not upon the authority being satisfied as to the intention of the petitioner to evade tax. Even otherwise it is submitted that this being a transaction of inter-state trade, and there being no requirement under the CGST Act for the goods to be accompanied with the TDF, the breach alleg....