2018 (6) TMI 423

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....ri Nitin Kesarwani, Sri M.M. Rai, learned counsel for the petitioner. Sri C.B. Tripathi, learned Special Counsel for the State and Sri Anant Kumar Tiwari, learned Standing Counsel for the Union of India. The instant writ petition has been filed by the petitioner-M/S Haryana Freight Carrier (P). Ltd., which is a Transport Company, carrying on the business of transportation of goods from one place ....

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....r which also accompanied with the goods while it started for transportation from Delhi. Petitioner, however, downloaded the transit declaration Form-1 at the U.P. Border before the vehicle entered inside the State of U.P. for the purposes of Inter-State movements of goods, on 18.03.2018. According to the petitioner, the goods loaded in vehicle started its journey from Delhi to Jharkhand and the ....

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....e No.91 dated 21.03.2018 has been issued under Section 129(3) of the GST, Act, 2017 by which the respondent no. 4 has directed the petitioner to appear before him on 28.03.2018 and to explain as to why a sum of Rs. 67,010/- be not imposed as penalty apart Rs. 67,010/-as tax. Against the said seizure order and penalty notice, the instant writ petition has been filed. After hearing the parties at ....