2018 (5) TMI 526

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....ndent : C.S.C. ORDER Petitioner-consignor is a registered dealer having GSTIN No. 06/AGMPK6002C1ZV and consignee is also a registered dealer having GSTIN No. 09AASPG5387L1ZU. The consignee purchased M.S. Bar (mix size) from consignor valued at Rs. 10,73,100/-. Under the purchase order the goods were being transported from Haryana where the petitioner's company is situate to Kanpur, under....

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....e U.P. Goods and Service Tax Act, 2017 (in short 'GST Act, 2017') has been passed on 02.04.2018 at about 8-55 a.m. much before the time fixed for physical verification and inspection of the goods. It is also submitted that it has wrongly been recorded in the seizure order passed under Section 129(1) of the GST Act, 2017 that goods were being transported unauthorisedly without any E-Way Bil....

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.... requirement every day petitions are being filed challenging the interception and seizure made by the authorities for want of E-Way Bill No.01. In such circumstances, we require respondent no.2-Assistant Commissioner, Commercial Tax, Mobile Squad--XI, Kanpur, U.P. to appear before the Court day after tomorrow (13.04.2018) to explain as to under which authority of law he intercepted the vehicle ....