TaxTMI 
TaxTMI 
Regarding compliance of the judgment and directions issued by the Hon’ble Supreme Court in the matter of S/s K. Pan Fragrances Pvt. Ltd. on the Special Leave Petition (25291/2019) filed by the State Government
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....5;्त ग्रेड-2 (अपील)/(वि0अनु०शा०), संयुक्त आयुक्त/उपायुक्त (वि0अनु०शा०), सहायक आयुक्त(वि0अनु० शा०/स00) राज्य कर, उत्तर प्रदेश। विषय: मा० उच्चतम न्यायालय द्वारा सर्वश्री के0पान फ्रेगरेंसेस प्रा0लि0 के मामले में राज्य &....
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....367;या गया था तथा अग्रिम विधिक कार्यवाही के प्रचलन के दौरान अनेक मामलों में माल के स्वामी अथवा ट्रांसपोर्टर द्वारा मा0 उच्च न्यायालय, इलाहाबाद के समक्ष योजित रिट याचिकाओं पर मा0 उच्च न्यायालय द्वारा पारित अं....
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....25;्रम में क्षतिपूर्ति बंध प्रस्तुत करने पर माल अथवा/और वाहन अवमुक्त कर दिये जाने के कारण उन रिट याचिकाओं को मा0 उच्च न्यायालय द्वारा अंतिम रूप से निस्तारित कर दिया गया था अथवा अंतरिम आदेश के अनुपालन में माल अ&....
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.... stated provisions shall not be given effect to by the authorities. Instead, the authorities shall process the claims of the concerned assessee afresh as per the express stipulations in section 67 of the Act read with the relevant rules in that regard. In terms of this order, the competent authority shall call upon every assessee to complete the formality strictly as per the requirements of the stated provisions disregarding the order passed by the High Court in his case, if the same deviates from the statutory compliances. That be done within four weeks without any exception. 12. We reiterate that any order passed by the High Court which is contrary to the stated provisions need not be given effect to in respect of all the cases referred in the affidavit by the State Government before this Court and fresh cases which may have been filed or likely to be filed before the High Court in connection with the subject matter of these appeals, by all concerned and are deemed to have been set aside/modified in terms of this order. 13. In view of this order, all the Writ Petitions pending before the High Court, list whereof has been furnished in the affidavit are deemed to ....
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....; प्रावधानों के अनुरूप देय कर एवं अर्थदण्ड के समतुल्य बैंक गारण्टी एवं माल के मूल्य के बराबर बांड अथवा देय कर एवं अर्थदण्ड का भुगतान करने सम्बन्धी नोटिस जारी की गई थी। अनेक मामलों में सम्बन्धित याचिकाकर्त....
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....0; प्रापर आफिसर द्वारा जारी नोटिस के अनुपालन में व्यापारी की ओर से स्पष्टीकरण प्रस्तुत किया गया था परन्तु कोई अग्रिम कार्यवाही न होने पर धारा-129(3) के अन्तर्गत पारित आदेश दिनांक 09-02-2018 के विरुद्ध व्यापारी द्वारा प....
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....2352; निस्तारण हेतु प्रति प्रेषित किया गया है। इस वाद निर्णय में मा0 उच्च न्यायालय द्वारा निम्न महत्वपूर्ण निर्देश दिए गए हैं - 23. In the interest of justice, it is further provided, the jurisdictional revenue authorities shall issue fresh notices to all remaining assesses affected by the order of the Supreme Court in M/s Kay Pan Fragrance Pvt. Ltd. (supra) and clearly communicate to them a gist of this order, giving them an opportunity to file an appeal, if any, within ninety days from receipt of that communication, against the individual order/s existing against that individual assessee. ....
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....ा0 उच्चतम न्यायालय द्वारा विषयांकित मामले में दिए गए निर्णय दिनांक 22-11-2019 के अनुपालन में प्रेषित नोटिस के क्रम में प्रान्तीय अथवा केन्द्रीय अधिनियम के प्रावधानों के अनुरूप न तो देय कर एवं अर्थदण्ड के समतुल्य....
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....तर्गत अपील प्रस्तुत किए जाने के विधिक प्रावधानों से संसूचित किया जाएगा। (ii) उपबिन्दु-(i) में अंकित श्रेणी के याचिकाकर्ता/ओं को सूचित करने हेतु उनके समस्त ज्ञात पतों जैसे-जी0एस0टी0 पोर्टल पर उपलब्ध घोषित मुख्ë....
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....60;ाथ पंजीकृत डाक से प्रेषित की जाएगी कि वह अपने स्तर से सम्बन्धित याचिकाकर्ता/ओं को प्राप्त कराने का कष्ट करें जिससे मा० उच्चतम न्यायालय एवं मा0 उच्च न्यायालय के निर्देशों का अनुपालन सुनिश्चित हो सकेगा। (iv....
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....र्देशों के अनुपालन की प्रविष्टियां विभागीय वेबसाईट पर फील्ड के अधिकारियों हेतु उपलब्ध एन्ट्री माड्यूल में अद्यतन किए जाने सम्बन्धी निर्देश परिपत्र संख्या-1920072 दिनांक 28-11-2019 से निर्गत किए गए हैं। प्रत्येक जो....
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....Regarding compliance of the judgment and directions issued by the Hon'ble Supreme Court in the matter of S/s K. Pan Fragrances Pvt. Ltd. on the Special Leave Petition (25291/2019) filed by the State Government. The Mobile Squad units of the State Tax Department, Uttar Pradesh, had detained goods and/or vehicles under Section 67 and Section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the State Act) or the Integrated Goods and Services Tax Act, 2017 read with the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Central Act), and during subsequent legal proceedings, in several cases, writ petitions were filed before the Hon'ble High Court, Allahabad by the owners of goods or transporters, wherein in compliance with interim orders passed by the Hon'ble High Court, the detained goods and/or vehicles were released upon furnishing of security/bank guarantee to the satisfaction of the detaining authority. In the subject matter, during the hearing of the Special Leave Petition filed by the State Government before the Hon'ble Supreme Court, a list of such writ petitions was submitted through affidavit, wherein either the wr....
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....3. In view of this order, all the Writ Petitions pending before the High Court, list whereof has been furnished in the affidavit are deemed to have been disposed of accordingly. We have passed this common order to cover all cases of seizure during the relevant period, to obviate inconsistency in application of Law and also to do away with multiple appeals required to be filed by the State/assessee to assail the unstable orders/directions passed by the High Court in subject writ petition(s) referred to in the affidavit filed by the State before this Court. For ensuring compliance of the aforesaid judgment of the Hon'ble Supreme Court, instructions were issued by the Headquarters vide Circular No. 1920073 dated 28-11-2019. 2. In compliance with the judgment and directions of the Hon'ble Supreme Court, notices were issued by officers working in the Enforcement Wing to the concerned petitioner(s), requiring submission of a bank guarantee equivalent to the tax and penalty payable and a bond equivalent to the value of goods, or payment of the tax and penalty amount, as applicable under the provisions of the State Act or the Central Act, as the case may be. In several cases, the con....
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....ing uniformity in the actions required to be taken at the field level, the following instructions are hereby issued:- (i) In cases where, in compliance with interim orders of the Hon'ble High Court, Allahabad, the goods and/or vehicles were released upon furnishing of security/bank guarantee, and in compliance with the judgment of the Hon'ble Supreme Court dated 22-11-2019 in the subject matter, notices were issued but neither bank guarantee equivalent to the tax and penalty payable along with bond equivalent to the value of goods was furnished nor payment of tax and penalty was made under the provisions of the State or Central Act, the Proper Officer shall again communicate to the concerned petitioner(s) the requirement of full compliance with the directions of the Hon'ble Supreme Court, and also inform them, with reference to the essence of the judgment of the Hon'ble High Court in Writ Tax No. 776/2022, about the legal provision for filing an appeal under Section 107(1) of the State Act against the order passed under Section 129(3). (ii) For the purpose of communicating to the petitioner(s) falling under the category mentioned in sub-para (i), the notice shall ....
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....n has been filed seeking quashing of the order dated 22.11.2021 passed by the Appeal Authority; the order dated 09.02.2018 passed by the respondent no.4 under Section 129(3) of the U.P. GST Act, 2017 (hereinafter referred to as the 'Act') and; notice dated 07.12.2019 issued by the Assistant Commissioner (Incharge) Commercial Tax, Mobile Squad, Unit-10, Ghaziabad, proposing to initiate proceedings under Section 130 of the Act. 3. Briefly, it may be noted, earlier, the petitioner had been visited with an order passed under Section 129(3) of the Act dated 09.02.2018 providing for imposition of tax Rs. 5,35,335/- and equal amount of penalty on a transaction on import of goods. 4. At that stage, the petitioner had approached this Court and filed Writ Tax No. 215 of 2018, wherein the petitioner raised challenge to the penalty, amongst others on the ground - the requirement of e-way bill to accompany the goods was not in place in the State of U.P., at the relevant time. 5. Though, the interim order does not make any recital of such ground, a Division Bench of this Court had passed the below quoted order on 22.02.2018 : "The goods of the petitioner were being carried from Sonip....
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....eme Court upon such affidavit filed by the State revenue authorities. 12. In such circumstances, vide its order dated 22.11.2019, the Supreme Court disposed of the above described case State of U.P. & Ors. Vs. M/S Kay Pan Fragrance Pvt. Ltd., 2019 UPTC (103) 1373. In that, the Supreme Court set aside all orders of this Court, of which description had been given in the compliance affidavit filed by the revenue authorities and also it disposed of all pending writ petitions, of which description was given in that compliance affidavit filed by the State revenue authorities. 13. Further, the Supreme Court issued categorical direction to the revenue authorities to process the claims of the concerned assessees afresh. Relevant to our discussion, the contents of paragraph nos. 10, 11, 12 and 13 of the report are quoted below: "10. There is no reason why any other indulgence need be shown to the assessees, who happen to be the owners of the seized goods. They must take recourse to the mechanism already provided for in the Act and the Rules for release, on a provisional basis, upon execution of a bond and furnishing of a security, in such manner and of such quantum (even upto the to....
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....ge) Commercial Tax, Mobil Squad, Unit-10, Ghaziabad. 15. It has been specifically pleaded by the petitioner that though it submitted a reply thereto (Annexure No. 12 to the writ petition), no further proceedings were drawn up and explanation was not considered by the respondent authorities. 16. At that stage, the petitioner preferred an appeal against the original order dated 09.02.2018 passed under Section 129(3) of the Act, creating the demand of tax and penalty. That appeal was filed on 17.06.2020. It has been dismissed as time barred by order dated 22.11.2021. 17. In such circumstances, the matter was heard at some length, on the last two dates. On the last date, Sri M.C. Chaturvedi, learned Additional Advocate General had assisted the Court. He had prayed and had been granted time to obtain further instructions in the matter such that the piquant situation that has arisen upon orders passed by two Constitutional Courts namely, this Court and the Supreme Court, may be addressed such that neither party may be prejudiced. That course has become necessary as in the first place, the Supreme Court had set aside the order passed by this Court in M/S Kay Pan Fragrance Pvt. Lt....
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....llate order dated 22.11.2021 is set aside. The matter is remitted to the appellate authority to decide the appeal afresh, on merits without raising any objection as to limitation. That exercise may be completed, within a period of three months from today. 23. In the interest of justice, it is further provided, the jurisdictional revenue authorities shall issue fresh notices to all remaining assessees affected by the order of the Supreme Court in M/S Kay Pan Fragrance Pvt. Ltd. (supra) and clearly communicate to them a gist of this order, giving them an opportunity to file an appeal, if any, within ninety days from receipt of that communication, against the individual order/s existing against that individual assessee. 24. Any appeal proposed to be filed by an aggrieved assessee may disclose the date of service of notice served in compliance of this order. The limitation to file the appeal be computed accordingly. 25. Also, adequate communication of this order be made to all first appellate authorities such that appeals (pending and to be filed) by assessees affected by the order of M/S Kay Pan Fragrance Pvt. Ltd. (supra) may be entertained without raising any objection a....
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.... pursuant to the interim order, despite the fact that the interim order passed by it directing release of goods was subject matter of challenge pending before this Court. That cannot be countenanced. For, the claim of the State cannot be made faitaccompli in this manner. In future, if such occasion arises including in the case of writ petitioners in this case, it will be open to the petitioner(s) (Department) to invite the attention of High Court regarding the pending special leave petition before this Court. We are certain that the High Court will consider the request for withdrawal of writ petition appropriately." (emphasis in italics supplied) It is now brought to our notice that after the afore-mentioned order of this Court, the High Court is disposing of Writ Petitions 3 by referring to Section 67 (8) of the Central Goods and Services Act, 2017 (for short, 'the Act') and Rule 141 of the relevant Rules. We deem it proper to advert to one such order passed by the High Court, which is assailed by the assessee in the second set of appeal filed before this Court. The said order reads thus: - and "Heard learned counsel for the petitioner learned Additional Advoc....
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....and seizure proceedings dated 25.7.2019, to be void and restraining the respondent authorities from taking any coercive action against the petitioner. (c) issue a writ, order or direction in the nature of mandamus commanding and directing the respondents to release the goods of the petitioner forthwith without demanding any security. (d) issue any such order and further orders which this Court may deem fit and proper in the facts and circumstances of the case. (e) Award the cost of the Writ Petition to the petitioner. It is broadly agreed that similar relief has been claimed in all the writ petitions filed before the High Court, including the 5 one disposed of by the High Court as infructuous or by passing order which is impugned by the assessee in the second set of appeal referred to above. For sake of consistency, we have no hesitation the in observing that the High Court in all such cases ought to have relegated the assessees before the appropriate Authority for complying with the procedure prescribed in Section 67 of the Act read with Rules as applicable for release (including provisional release) of seized go....
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....reunder, shall be returned to such person within a period not exceeding thirty days of the issue of the said notice. (4) The officer authorized under sub-section (2) shall have the power to seal or break open the door of any premises or to break open any almirah, electronic devices, box, receptacle in which any goods, accounts, registers or documents of the person are suspected to be concealed, where access to such premises, almirah, electronic devices, box or receptacle is denied. (5) The person from whose custody any documents are seized under sub-section (2) shall be entitled to make copies thereof or take extracts therefrom in the presence of an authorized officer at such place and time as such officer may indicate in this behalf except where making such copies or taking such extracts may, in the opinion of the proper officer, prejudicially affect the investigation. (6) The goods so seized under sub-section (2) shall be released, on a provisional basis, upon execution of a bond and furnishing of a security, in such manner and of such quantum, respectively, as may be prescribed or on payment of applicable tax, interest and penalty payable, as the case may be. 7 (7....
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....hasis in italics supplied) The relevant rules for release of seized goods are Rules 140 and 141 and the same read thus: - "Rule 140 - Bond and security for release of seized goods (1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INR-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable. Explanation .- For the purposes of the rules under the provisions of this Chapter, the "applicable tax" shall include Central Tax and State Tax or Central Tax and the Union Territory Tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) (2) in case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the tax, interest and penalty and fine, if any, payable in respect of such goods. Rule 141 - Procedure in respect of seized goods (1) Where the goods or things seized are of perishable or hazardous n....
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....resh cases which may have been filed or likely to be filed before the High Court in connection with the subject matter of these appeals, by all concerned and are deemed to have been set aside/modified in terms of this order. In view of this order, all the Writ Petitions pending before the High Court, list whereof has been furnished in the affidavit are deemed to have been disposed of accordingly. We have passed this common order to cover all cases of seizure during the relevant period, to obviate inconsistency in application of Law and also to do away with multiple appeals required to be filed by the State/ assessee to assail the unstatable orders/directions passed by the High Court in subject writ petition(s) referred to in the affidavit filed by the State before this Court. Accordingly, the appeals are disposed of in the afore-stated terms. All pending applications are also disposed of. J (A.M. KHANWILKAR) J (DINESH MAHESHWARI) NEW DELHI; NOVEMBER 22, 2019. 11 ITEM NO.299 COURT NO.7 SECTION XI SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition for Special Leave to Appeal (C) No. 25291/2019 (Arising out of impugned final judgment and....
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....613 2019 M/s Rachit Iron And Steels Pvt Ltd 10.05.19 01/08/19 11 614 2019 M/s Rachit Iron And Steels Pvt Ltd 10.05.19 26/08/19 12 1038 2018 EVEREST TRADING CO. 25/07/18 27/08/18 13 93 2018 Shri Puneet Kumar Goyal Prop Firm M/S Shri Goyal Enterprises Aligarh 18/09/18 31/10/18 14 1368 2018 M/S Rasool Ahmad & Sons Tobacco Commission Agent Patiyali Kasganj 12/10/18 16.11.2018 15 365 2019 F M Industries , Haridwar, Uttrakhand 28.03.19 01.05.2019 16 1010 2019 RAM INDIA COMPANY 16/09/19 18/10/19 17 1008 2019 RAJ HANS TRANSPORT COMPANY 13/09/19 18/10/19 18 1321 2018 AMBA SHAKTI STEEL PVT LTD(MUZZAFER NAGAR) 03/10/18 12/11/18 19 176 2018 PETRON COMMOTRED PVT LTD JAM JAMSHEDPUR (JHARKHAND) 03/08/18 24/09/18 20 242 2018 M/S J K TYRES AND INDUSTIRES LTD. 27-02-2018 20/08/18 21 937 2018 M/S NEW MAHAVEER TRANSPORT CO 07/06/18 10/10/18 22 492 2018 M/S KUNDAN TRADERS LUCKNOW 28-03-2018 04/10/18 23 1304 2018 M/S SUMIT ROAD LINES 10/01/18 24/09/19 24 450 2018 M/S SYNERGY ADITIVES HARYANA 23-03-2018 04/10/18 25 470 2018 M/S SM REFIRIGRITION PVT LTD 28-03-2018 10/08/18 26 50 2019 M/S MANTORA OIL PRO 18-01-2019 21/02/19 27 983 2019 M/S JAYCO AGENCIES P....
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....4.09.2019 24/09/2019 63 1071 2019 M/S Khan Trading company and 6 other, Delhi HAN TRADING 24.09.2019 24/09/2019 64 1040 2019 M/S Montage enterprises pvt.ltd 19.09.2019 22.10.2019 65 113 2018 M/s khandelwal steel centre ghaziabad 18.08.2018 10/08/18 66 1309 2018 M/s Sony india 01.10.2018 01.10.2018 67 1303 2018 M/s ratan tempoo 28.09.2018 01.10.2018 68 284 2018 M/s jay hardware 08.03.2019 10.04.2019 69 305 2019 Kcl Cable India 14.03.2019 22.07.2019 70 377 2019 M/S UNIQUE BUSINESS COMPANY 15/03/19 11/09/18 71 448 2018 M/S Hindon Industrties 21/03/18 11.10.2018 72 512 2019 M/S SUNDARAM LOGISTICS 26.4.2019 03/04/18 73 781 2018 M/S Navneet Education Ltd 14/05/18 28/08/18 74 927 2018 M/S Upadhayay Construction Pvt Ltd 05.07.2018 07.08.2018 75 1183 2018 M/S R.K. International 29.08.2018 01.10.2018 76 1184 2018 M/S R.K. International JARI 29.08.2018 01.10.2018 77 1335 2018 M/S M.H.ROADLINES ... 11.10.18 13/11/18 - 19-07-2018 -11 KLIf. l Order 3.No. Writ Petition No Writ Petition Year Petitioner Name Date of Interim Order Date of Final Order of H.C. or Decision Pending 78 1417 2018 M/S PLUS CREATION PVT LTD 20/10/18 26/08/19 ....
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....ATIONAL 17.09.2019 18.10.2019 113 162 2018 M/s Kay Pan Fragrance Pvt.Ltd. 21/02/18 13.03.2018 114 331 2018 M/S Shree Ram Enterprises 07/03/18 09.10.2018 115 957 2018 M/s Everest Tradinc Co. 11/07/18 13.08.2018 116 1427 2018 M/s Shyam Pan Products 25/10/18 11.01.2019 117 1477 2018 M/s Ujala Traders 22/11/18 22.11.2018 118 91 2019 M/s Maan Traders 24/01/19 27.02.2019 119 84 2019 M/s Kamal Trading Co 24/01/19 27.02.2019 120 155 2019 M/s Maan Traders 07/02/19 08.03.2019 121 950 2019 M/s A K oversease M/s A S Enterprises 20/08/19 24.09.2019 122 955 2019 M/s Sikkim Logistics 22/08/19 25.09.2019 123 980 2019 M/s New Golden Transport Co 12/09/19 14.10.2019 124 986 2019 M/s India Batteries 13/09/19 15.10.2019 125 1006 2019 M/s Skyword Enterprises 17/09/19 18.10.2019 126 1014 2019 M/s Skyword Enterprises 17/09/19 18.10.2019 127 387 2018 M/s Kumar and Associates 14/03/18 09/10/18 128 216 2018 JVL Agro Industries Ltd. 22/02/18 07/08/18 129 101 2019 Safe and Secure logistics pvt. Ltd. 25/01/19 28/02/19 130 796 2019 M/S CHANDRAHASHNI ISPAT PVT.LTD., 15.07.2019 06-11-2019 131 128 2018 M/S MARUTI AGRICO, 05.02.2018 06-08-2018 132 151 2018....
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.... 165 139 2019 AL MADINA TRADERS 31.01.2019 06/03/19 166 141 2019 AL MADINA TRADERS 31.01.2019 06/03/19 167 1267 2018 VERMA ROADWAYS 24.09.2018 29/10/18 168 16 2019 KRISHNA GROUP 08.01.2019 11/02/19 169 348 2019 J.M.D. METAL PVT LTD 26.03.2019 30/07/19 170 1355 2018 MRF LIMITED, VIKAS NAGAR LUCKNOW 10.10.2018 05/08/19 171 1356 2018 MRF LIMITED, VIKAS NAGAR LUCKNOW 10.10.2018 19/08/19 172 816 2019 RANCHI CARRING CORPORATION 19.07.2019 20/08/19 173 1467 2018 SHREE MAHAKALI TRADING CO. 16.11.2018 16/11/18 174 255 2018 SURAJ TRANSPORT CO. 28.02.2018 25/07/19 175 824 2019 KB K PLASCON PVT LTD 22.07.2019 26/08/19 176 1061 2018 UMA SHANKAR AWASTHI 01.08.2018 05/10/18 177 1175 2018 STHL INDIA PVT LTD 28.08.2018 01/10/18 178 128 2019 JAI MAHAVEER TRADING CO. 31.01.2019 06/03/19 179 1254 2018 OM NARAYAN RESPONDENT 18.09.2018 25/10/18 180 810 2019 RAM INDIA COMPANY AND OTHERS 18.07.2019 19/08/19 181 202 2018 M/s SUNRISE TRADERS SARI 14/03/18 19/11/18 182 429 2018 M/s Shyam Traders 10/08/18 10/08/18 183 513 2018 M/S Shree Flavours LLP VILY 29/03/18 02/08/18 M/S Shree Flavours LLP VILY VILY ·TAVA S.No. Writ Petition No Writ....
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....17/07/19 215 746 2019 Lucky Traders 27/06/19 19/09/19 216 267 2018 M/S AMARDEEP LOGISTICS, VS, U.P.GOVT. STINIL BACKAR STAVA 28.02.2018 10-08-2018 M/S SARSWATI TRANSPORT COMPANY HOUSE NO 890 UMESH VIHAR TRANSPORT NAGAR MEERUT M/S AMARDEEP LOGISTICS, VS, U.P.GOVT. STINIL BACKAR STAVA ··· STAVA A S.No. Writ Petition No Writ Petition Year Petitioner Name Date of Interim Order Date of Final Order of H.C. or Decision Pending 217 428 2018 M/S J.K.TYRE AN IN. VS. U.P.GOVT. 20.03.2018 01-08-2018 218 494 2018 M/S GODREJ & VICE MANUF.COMPANY LTD. VS. U.P.GOVT. 29.03.2018 04-01-2019 219 922 2018 M/S INTERPUMP HYDRAULICS INDIA PVT.LTD. 02.07.2018 11-02-2019 220 1160 2018 M/S FABLAS IMPLEX PVT.LTD. 23.08.2018 24-09-2018 221 1289 2018 M/S HINDUSTAN TRADERS 26.09.2018 13.11.2018 222 1290 2018 M/S- FINE TRADERS 26.09.2018 13.11.2018 223 1291 2018 M/S GULSHAN TRADERS 26.09.2018 13.11.2018 224 1292 2018 M/S NATIONAL TRADERS 26.09.2018 13.11.2018 225 7 2019 M/S S.K. COAL DEPOT 7.01.2019 15-02-2019 226 731 2019 M/S SOHAN TRADING CO. 31.05.2019 30.09.2019 227 759 2019 M/S A.J. SUGANOHI PVT.LTD. 04.07.2019 05-08-2019 228 870 20....
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....04/19 264 449 2018 M/S LOKA ISPAT PVT. LTD., RAMGHAT ROAD ALIGARH 21/03/18 11/10/18 265 863 2019 M/S TRISHAN EXPORT PVT. LTD., A J.C BOSE ROAD, KOLKATA 30/07/19 16/09/19 266 217 2018 M/S J.V.L AGRO INDUSTRIES LTD. VARANASI 22/08/18 11/03/19 267 218 2018 M/S J.V.L AGRO INDUSTRIES LTD. VARANASI 22/02/18 11/03/19 268 436 2019 M/S ANAND TRADERS, BALLIA 08/04/19 10/05/19 269 1234 2018 POLO INTERNATIONAL, DELHI 13.09.2018 18.01.2019 270 1236 2018 POLO INTERNATIONAL, DELHI 13.09.2018 18.01.2019 271 237 2019 M/S MAA BHAWANI TRADERS, SIBPUR HAWARAH 26.02.19 27.03.19 272 1425 2018 M/S KIRAN ENTERPRISES, 02/11/18 08/03/19 273 532 2018 M/S IMAMI PAPER MILLS 30/03/18 18/07/18 274 403 2018 M/S RAM KRISNA SELS 15/03/18 06/08/18 275 240 2018 M/S RIMJHIM ISPAT LTD. 27/02/18 01/08/18 276 472 2019 M/S S.S. STEELS 16/05/19 16/05/19 277 691 2019 M/S R.S.Y. INT BHATTA U.P. 28/05/19 23/07/19 278 1196 2018 M/S RANI SATI SMELTERS 04/09/18 04/09/18 279 263 2018 M/S SHREE AJENCY 28/02/18 28/02/18 280 39 2019 M/S PURVANCHAL FREIGHT CARRIER PVT. LTD. 17.01.2019 2/18/2019 281 435 2018 M/S LYON GLOBAL KANPUR 20/03/2018 26/07/2018 282 563 2018 M/S SHAURYA E....
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....3/18 38 899 2019 Chawla Sugandhi Bhandar 22/02/18 39 1629 2018 M/S GARG IRON AND PLYWOOD 30/03/18 40 1025 2019 SHAKTI SUPPLIERS 18/09/19 41 1122 2018 M/S TULSI ENTERPRISES 16/08/18 42 1298 2018 M/S B.R INDUSTRIES 27/09/18 43 1583 2018 M/S ASHU TRADERS 12/12/18 44 939 2018 M/S B.R AGRICULTURE 06/07/18 45 1322 2018 M/S PRDEEP KUMAR GUPTA AND BROTHERS 04/10/18 46 942 2018 Jai Baba Amarnath Industries 08/10/18 47 143 2018 Savitri Steel 02/07/18 48 243 2018 Krishna Tar product 02/12/18 49 991 2019 G.L.S Film Industries 13/09/19 50 480 2018 Century Enka Ltd. Co. 27/03/18 51 1060 2018 P.C Supplier Co. 01/08/18 52 1063 2018 P.C Supplier Co. 02/08/18 53 894 2018 R.G Carrying Corporation 31/05/2018 54 1305 2018 Dhanad Express Transport 10/01/18 55 269 2019 Signapur Carring Corporation 03/07/19 56 82 2018 Shri Mohit Garg Authorized signatory of MRF limited 25-01-2018 57 354 2018 Sri Ramesh Kumar Choudhary director of RAS Polytex Ltd 15-03-2018 58 522 2018 Jakson Engineering Pvt Ltd Noida 29-03-2018 59 560 2018 Shri Rajeev Kumar Goel Dirctor of Rimjhim Ispat Ltd 04/02/18 60 735 2018 M/S Som Metal Store kanpur and 6 others 05 ....
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....S.No. Writ Petition No Writ Petition Year Petitioner Name Date of Interim Order 101 1328 2018 RK INTERNATIONAL 04.10.18 102 1144 2018 MASHA ENTERPRISES 21.08.2018 103 895 2018 Shri Sanjeev Maggo Authorised Sinatory M/S Minda Distribution and Service Limited 301/223, Mukundpur, Delhi-42 02.07.2018 104 1076 2018 RAJAT INDUSTRIES (07AAECR0171Q1Z2 ) 06.08.18 105 1189 2018 UNITED WARE HOUSING PVT LTD (09AAACU0102E3ZZ ) 30.08.18 106 1566 2018 HAR GOVIND TAX FAB DELHI 07.12.18 107 1409 2018 SHREE VISHNU ROAD CARRIER (18AAMFS2676L1ZG) 1.11.18 108 1076 2019 K.Y TOBACCO WORKS PVT LTD (09AAGCK6608M1Z1) 24.9.19 109 989 2019 KAY PAN FRAGRANCEPVT LTD (09AAECK8045Q1ZS) 13.9.19 : 110 1152 2019 PANKAJ LOGISTICS 18.10.19 111 69 2019 SHRI SAI ENTERPRISES 23.01.2019 112 511 2019 UD FABRICATORS 26.04.2019 113 1018 2019 AVG LOGISTICS 20.09.19 114 259 2018 NEERU MENTHOL PVT LTD 26.02.2018 115 433 2018 EVEREST TRADING CO. 20.03.2018 116 339 2018 RECICAL PLASTPACK PVT. LTD 08.03.2018 117 1091 2018 EVEREST TRADING CO. 08.08.2018 118 431 2018 EVEREST TRADING CO. 20.03.2018 119 1089 2018 PARAGON INDUSTRIES LIMITED 07.08.2018 120 432 2018 M/s Modern T....
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....0.03.2018 161 935 2018 PRAGATI UDYOG 06.07.2018 162 1300 2018 RAJAVAT STEELS 27.09.2018 163 1331 2018 MONTAGA ENTERPRISES 05.10.2018 164 1348 2018 SANJAY IRON STORES 09.10.2018 165 160 2019 GOLD STAR 07.12.2019 166 1658 2018 S.R. SALES 19.12.2018 167 1468 2018 JAI ENTERPRISES 01.11.2018 168 975 2019 A S TRADERS 13.09.2019 169 314 2019 NEPTUNE SALES CORPORATION 14.03.2019 170 911 2019 AK METAL TRADERS 13.08.2019 171 241 2018 BLR LOGISTICS LTD MUMBAI 27.02.2018 172 597 2018 MANAK CHAND RAJAN KUMAR 09.04.2018 173 994 2018 SUPER EMPIRE AND 02 OTHERS 16.07.2018 174 157 2018 THREADS INDIA LTD 08.02.2018 175 942 2019 MAA VINDWASINI TOBBACCO PVT.LTD 19.08.2019 176 1013 2019 A.K. OVERSEAS 17.09.2019 177 939 2019 YATEE GLOBAL LLP 09.08.2019 178 773 2018 HEERLAL GRAMODYOG SANSTHAN 08.07.2019 179 43 2018 M/s Shiv Shakti Roadways Corporation Ltd. 09APMPM4066P3ZZ 05/02/18 180 208 2018 M/s M V Traders 23/05/18 181 332 2018 M/s Luminous Power - Technology Pvt Ltd. 07AAACS3561K1Z9 07/03/18 182 363 2018 M/S Sarthak Vanijiya India . Pvt.Ltd. 13/03/18 183 406 2018 M/s Maa Vindhyavasini Tobacco Privated Ltd. 16/03/18 184 477 201....
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....Tata Steel Limited Thru Sunil Dixit 16/07/18 221 4493/MB 2018 Tata Steel Limited Thru Sunil Dixit 16/07/18 222 1489 2019 M/s Harish Sharma. V/S UP Government 07.01.2019 223 10790 2019 Ghaziabad Enterprises Pvt. Ltd. V/S UP Government 17.01.2019 224 1451 2018 AM 16/11/18 225 291 2019 RADIANT BAR LIMTED 11/03/19 226 664 2019 Banke Bihari Transport Comp. 30/05/19 227 841 2019 LUCKY TRANSPORT COMPANY 24/06/19 228 630 2019 A.M Enterprises 16/05/19 229 926 2019 New Man Traders 19/08/19 230 1028 2019 SAI MARKETING NEW DELHI 18.09.2019/ 21.10.2019 231 1029 2019 SAI MARKETING NEW DELHI 18.09.2019/ 21.10.2019 232 1042 2019 SAI MARKETING NEW DELHI 19.09.2019/ 22.10.2019 233 1140 2019 SHAMBHOO TRADERS DELHI 17.10.2019 234 1233 2019 CHANDER TRANSPORT COMPANY SAHARANPUR 07.11.2019 235 1028 2019 SAI MARKETING NEW DELHI 18.09.2019/ 21.10.2019 236 1029 2019 SAI MARKETING NEW DELHI 18.09.2019/ 21.10.2019 237 1042 2019 SAI MARKETING NEW DELHI 19.09.2019/ 22.10.2019 238 1140 2019 SHAMBHOO TRADERS DELHI 17.10.2019 CHANDER TRANSPORT COMPANY SAHARANPUR S.No. Writ Petition No Writ Petition Year Petitioner Name Date of Interim Order 239 123....
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....I 07/03/19 283 247 2019 M/S SHRI BABA VISHWANATH TRADERS, VARANASI 28/02/19 28 95 2018 M/S SETH PRASAD AGRO PVT.LTD. 29.01.2018 285 262 2018 M/S GLOBE STEELS , RAMGHAT ROAD ALIGARH 28.02.2018 286 1318 2018 M/S JAI ENTERPRISES, VARANASI 03.10.2018 287 417 2018 M/S MM SONS, LAHARTARA VARANASI 16.03.2018 288 134 2018 M/S MANOJ KUMAR S/O BHAGWAT YADAV 07/02/18 289 474 2018 M/S SHIVA TRADERS , BHADOHI 27/03/18 290 515 2018 M/S INDIA TRADERS , GHAZIPUR 29/03/18 291 1124 2018 M/S RANISATI SMELTERS PVT.LTD.,JHARKHAND 16/08/18 292 1376 2018 M/S TIRUPATI TRADE CO. 24/10/18 293 94 2018 M/S ANANYA FOOD PRODUCT, ROBERTSGANJ 07/02/18 294 268 2018 M/S SMITA CONDUCTORS PVT,LTD. 06/03/18 295 330 2018 M/S HARI RAM & SONS U.P. 12/03/18 296 499 2018 M/S SINO EXPORT & IMPORT PVT LTD 28/03/18 297 255 2018 M/S DINESH KUMAR MISHRA 07/03/19 298 832 2019 M/S DINESH KUMAR YADAV 26/07/19 S.No. Writ Petition No Writ Petition Year Petitioner Name Date of Interim Order 299 485 2018 M/S SUNIL CEMENT STORE BALIA 27/03/2018 300 365 2018 M/S PATEL GOODS CARRIER PVT LTD. 13-03-2018 301 265 2019 M/S NAWAZ STEEL TRADERS 04/09/19 302 1170 2018 M/S RADHE SHYA....
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....ual to the value of tax and penalty leviable subject to the satisfaction of the seizing authority." 6. Thereafter, vide further order dated 15.10.2019 quoted below, the aforesaid writ petition was disposed of: "Rejoinder affidavit filed today is taken on record. Heard Shri Praveen Kumar, learned counsel for the petitioner and Shri C.B. Tripathi, learned Standing Counsel for the respondent. This petition will abide by the decision in Writ Tax No.587 of 2018 reported in 2018 UPTC Vol (100) 126. The writ petition is accordingly disposed of." 7. It is also on record that similar orders were passed by the Division Bench of this Court, in other cases, as well. 8. Thus, according to the petitioner, the case of the petitioner was covered by an earlier Division Bench pronouncement of this Court in M/S Godrej & Boyce Manufacturing Co. Ltd. Vs. State of U.P. & Ors., 2018 UPTC (100) 1206. 9. At the same time, in another matter pertaining to another assessee, with which the petitioner had no concern namely, M/S Kay Pan Fragrance Pvt. Ltd., the revenue authorities assailed the interim order passed by this Court, before the Supreme Court, in Special Leave Petition (C) No. ....
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....assed by the High Court which are contrary to the stated provisions shall not be given effect to by the authorities. Instead, the authorities shall process the claims of the concerned assessee afresh as per the express stipulations in Section 67 of the Act read with the relevant rules in that regard. In terms of this order, the competent authority shall call upon every assessee to complete the formality strictly as per the requirements of the stated provisions disregarding the order passed by the High Court in his case, if the same deviates from the statutory compliances. That be done within four weeks without any exception. 12. We reiterate that any order passed by the High Court which is contrary to the stated provisions need not be given effect to in respect of all the cases referred in the affidavit by the State Government before this Court and fresh cases which may have been filed or likely to be filed before the High Court in connection with the subject matter of these appeals, by all concerned and are deemed to have been set aside/modified in terms of this order. 13. In view of this order, all the Writ Petitions pending before the High Court, list whereof has been furn....
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....der the Uttar Pradesh Goods & Services Tax Act, 2017 is not fluid. Rather, it is rigid. The first appeal may have been filed against the order dated 09.02.2018, within a period of 90 days. That period of limitation could be extended and delay condoned for a further period of 30 days only. Since, the petitioner and other similarly situated assessees had filed writ petition/s before this Court, all such assessee's had lost their right of appeal, in an ex-parte manner. 19. It is a settled principle in law - no party may be prejudiced by an act of Court. While, the Supreme Court set aside all the orders passed by this Court in different cases as were disclosed by the State in its compliance affidavit, it can never be accepted that it was the intention of the Supreme Court to render the assessees remediless or to take away their right of appeal. In fact the order of the Supreme Court clearly indicates to the contrary. Thus, it was provided by the Supreme Court that in compliance of its order, the revenue authority shall necessarily make compliance within a period of four weeks. 20. It remained for the State authorities to have correctly apprised the Supreme Court, at that stage, i....
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....944/2019 (@SLP(C) No. 27609/2019) ORDER Leave granted. Heard the learned counsels appearing for the parties. These appeals throw up common issues for consideration. The first set of appeals is filed by the State of U. P., questioning the interim order passed by the High Court directing the State to release the seized goods, subject to deposit of security other than cash or bank guarantee or in the alternative, indemnity bond equal to the value of tax and penalty to the satisfaction of the Assessing Authority. It has come on record that similar orders came to be passed in several other writ petitions by the High Court, Signature Not Veritied Digitally signed by Date: Gatails whereof have been mentioned in the affidavit filed by the 11:15:59 IST Reason:' State in this Court. It was brought to our notice that the High Court, after passing the said interim order would then dispose of 2 the main Writ Petition as having become infructuous, consequent to release of goods by the appropriate authority in terms of the interim order of the High Court. In the context of that grievance, this Court had to pass an order on 16.9.2019 which reads thus: - "Applica....
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....ous nature of any goods, depreciation in the value of the goods with the passage of time, constraints of storage space for the goods or any other relevant considerations, by notification, specify the goods or class of goods which shall, as soon as may be, after its seizure under sub-section (2), be disposed of by the proper officer in such a manner, as may be prescribed. Rule 141. Procedure in respect of seized goods .- (1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such goods or things or the amount of tax, interest and penalty that is or may become payable by the taxable person, whichever is lower, such goods or, as the case may be, things shall be released forthwith, by an order in FORM GST INS-05, on proof of payment." Subject to compliance of the above provisions of law, the goods so seized may be considered for release within next one week. The writ petition is, accordingly, disposed of." 4 In the first place, we find force in the submission canvassed by the State that a complete mechanism is predicated in the Act and the Rules for release and disposal of ....
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....es made thereunder to evade tax under this Act; or (b) any person engaged in the business of transporting goods or an owner or operator of a warehouse or a godown or any other place is keeping goods which have escaped payment of tax or has kept his accounts or goods in such a manner as is likely to cause evasion of tax payable under this Act, he may authorize in writing any other officer of central tax to inspect any places of business of the taxable person or the persons engaged in the business of transporting goods or the owner or the operator of warehouse or godown or any other place. (2) Where the proper officer, not below the rank of Joint Commissioner, either pursuant to an inspection carried out under sub-section (1) or otherwise, has reasons to believe that any goods liable to confiscation or any documents or books or things, which in his opinion shall 6 be useful for or relevant to any proceedings under this Act, are secreted in any place, he may authorize in writing any other officer of central tax to search and seize or may himself search and seize such goods, documents or books or things: Provided that where it is not practicable to seize any such goods, ....
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....alue of the goods with the passage of time, constraints of storage space for the goods or any other relevant considerations, by notification, specify the goods or class of goods which shall, as soon as may be after its seizure under subsection (2), be disposed of by the proper officer in such manner as may be prescribed. (9) Where any goods, being goods specified under sub- section (8), have been seized by a proper officer, or any officer authorized by him under sub-section (2), he shall prepare an inventory of such goods in such manner as may be prescribed. (10) The provisions of the Code of Criminal Procedure, 1973, relating to search and seizure, shall, so far as may be, apply to search and seizure under this section subject to the modification that sub-section (5) of section 165 of the said Code shall have effect as if for the word "Magistrate", wherever it occurs, the word "Commissioner" were substituted. (11) Where the proper officer has reasons to believe that any person has evaded or is attempting to evade the payment of any tax, he may, for reasons to be recorded in writing, seize the accounts, registers or documents of such person produced before him and shall gr....
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....f such goods or things and the amount realized thereby shall be adjusted against the tax, interest, penalty, or any other amount payable in respect of such goods or things." 9 There is no reason why any other indulgence need be shown to the assessees, who happen to be the owners of the seized goods. They must take recourse to the mechanism already provided for in the Act and the Rules for release, on a provisional basis, upon execution of a bond and furnishing of a security, in such manner and of such quantum (even upto the total value of goods involved) , respectively, as may be prescribed or on payment of applicable taxes, interest and penalty payable, as the case may be, as predicated in Section 67 (6) of the Act. In the interim orders passed by the High Court which are subject-matter of assail before this Court, the High Court has erroneously extricated the assessees concerned from paying the applicable tax amount in cash, which is contrary to the said provision. In our opinion, therefore, the orders passed by the High Court which are contrary to the stated provisions shall not be given effect to by the authorities. Instead, the authorities shall process the clai....
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....MPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No. 162500/2019-EXEMPTION FROM FILING O.T. ) SLP (C) No. 27609/2019 (XI) (FOR ADMISSION and IA No. 178047/2019-EXEMPTION FROM FILING O.T. ) Date : 22-11-2019 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Petitioner (s) Mr. S.K. Bagaria, Sr. Adv. Mr. Rupesh Kumar, AOR Mrs. Pankhuri Shrivastava, Adv. Mr. Aditya Kumar, Adv. Ms. Neelam Sharma, Adv. Mr. Pravesh Bahuguna, Adv. Ms. Vizokenuo Shua, Adv. Ms. Vasvi Nagar, Adv. Ms. Aishwarya Bhati, Sr. Adv. Mr. Bhakti Vardhan Singh, AOR Ms. Megha Agrawal, Adv. Mr. Surjit Singh, Adv. Mr. Nitin, Adv. 1 12 Ms. Chitrangda R., Adv. Mr. Nithin P., Adv. For Respondent (s) Ms. Anubha Agrawal, AOR UPON hearing the counsel the Court made the following ORDER Special Leave Petition (C) No. 25291 of 2019, Special Leave Petition (C) No. 25292 of 2019 and Special Leave Petition (C) No. 27609 of 2019 :- Leave granted. The Appeals are disposed of in terms of the signed order. All pending applications are also disposed of. (VIDYA NEGI) COURT MASTER (NSH) (VISHAL ANAND....
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.... M/S SPARSH INUSTRIES P LTD 26/07/2019 26/07/19 34 455 2018 M/S BHARITYA AIRTEL LTD 22/03/18 18/09/18 35 1433 2018 Poonam steels Jaunpur 02/11/18 31/01/19 36 481 2018 Dev Papers Supplier Prop Firm Super market Varansi 31/03/18 10/08/18 37 789 2019 Jharkhand Bangal 07/11/19 24.09.2019 38 744 2019 R.G Carrying Corporation 06/03/19 25/07/18 39 327 2018 Inland world logistics 20/02/18 25/07/18 40 1171 2018 Metro Police logistics 27/08/18 28/09/18 41 421 2018 Rana sariya polypack 10/03/18 16/07/18 42 188 2018 GBN Enterprises 19-02-2018 13/03/18 43 411 2018 M/S Mondelez India Foods Pvt ltd depot uptrone state Panki , kanpur UP 16-03-2018 02-08 -- 2018 44 129 2019 M/S N S Traders 31/01/19 06/03/19 45 130 2019 M/S New Planet Tiles 31/01/19 06/03/19 46 1024 2018 Om Sai Steel kanpur - 19-07-2018 26/09/18 47 1211 2018 S A Traders and others 09 -- 07-2018 10/09/18 48 480 2019 M/S Jain Trading company 16/04/19 14/05/19 49 81 2018 M/S Aneeb chemicals, Ghaziabad 02.05.2018 01/08/18 50 929 2018 M/S Radha Krishna Transport 05.07.2018 14.08.2018 51 87 2018 M/S Proacitve plast pvt ltd 01.02.2018 18.09.2018 52 284 2019 M/S Garg Industries, noid....
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....DERN TRADING COMPANY 31-04-2018 10/04/19 88 961 2019 M/S DELHI BIJNOR TRANSPORT COMPANY 12.09.2019 14/10/19 89 462 2018 M/S Guala Closures India Pvt Ltd 22.03.2018 18/09/18 90 179 2018 M/S ARDOUR Group 16.02.2018 15.10.2019 91 1078 2018 SHRI RAM S/O SHRI TAKE CHAND (OWNER OF M/S RUDRAKSHA ROAD LINES) GSTN-09AXYPK7861Q1ZO 06.08.2018 05.10.2018 92 1245 2018 SHRI ANIL AGRAWAL MANAGING DIRECTOR OF M/S OMEGA ICEHILL PVT. LTD. GSTN-05AABCO2167J1ZI 17.09.2018 20.11.2018 93 56 2019 M/S -PANNA LAL & COMPANY GSTN-09AACFP8036F1Z7 21.01.2019 22.02.2019 94 106 2019 M/S-KAMAL TRADING GSTN-07EZMPM9880H1ZI 25.01.2019 28.02.2019 95 987 2019 M/S-F. A. TRADERS GSTN-07ACKPF6826B1ZU 13.09.2019 15.10.2019 96 500 2018 MANOJ STEEL TRADERS 28.03.18 24.10.2018 97 1389 2018 RASOOL AHMAD AND SONS (09AEZPA4839G1Z1 ) 26.10.18 31.07.19 98 4 2018 AN STEEL INDIA (07AGRPG6187B1Z8) 07.1.19 04.01.18 99 258 2019 GAURAV INK PRIVATE LIMITED (07AAACG5169M1Z9 ) 05.3.19 05.04.19 100 446 2019 SURYA ENTERPRISES (07DLPS9409G1ZU ) 11.04.19 26.8.19 101 590 2019 HARSHIT AGRO (07AAFHV1454C1ZC ) 7.5.19 24.07.19 102 703 2019 VARDH PAPER PRODUCTS PVT LTD (07AAECV6273H1Z2 ) 29.5.19 23.7.19....
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.... A C M E ELECTRICALS AND INDUSTRIAL COMPANY M/S Krishna Enterprises,, NOTARI PURCHASER KUMAR S.No. Writ Petition No Writ Petition Year Petitioner Name Date of Interim Order Date of Final Order of H.C. or Decision Pending 139 1110 2018 EVER GREEN INFRA SOLUTION 13.08.2018 28.09.2018 140 1222 2018 M/S Jhansi Enterprises SELLER 11.09.2018 12.10.2018 141 1229 2018 ADVANCE INFRASTRUCTURE PVT LTD 12.09.2018 22.10.2018 142 1230 2018 ADVANCE INFRASTRUCTURE PVT LTD 12.09.2018 22.10.2018 143 1231 2018 ADVANCE INFRASTRUCTURE PVT LTD 12.09.2018 22.10.2018 144 1237 2018 M/S P K Trading COMPANY, Purchaser 13.09.2018 27.10.2018 145 1372 2018 JHANSI GOLDEN TRANSPORT CORPORATION 12.10.2018 16.11.2018 146 1642 2018 C T S TRANS SOLUTION 19.12.2018 10.01.2019 147 1700 2018 VETRON TRADE LINK PVT LTD 11.01.2019 16.09.2019 148 1703 2018 M/S Radhe Radhe Ispat pvt Ltd 122/235 Fazalganj Kanpur GSTN 09AACCR7807B1ZI , Seller 03.01.2019 05.02.2019 149 1015 2018 M/S Natraj Mobile Pvt Ltd 18.07.2018 28.09.2018 150 15 2019 A J TOBACCO PVT LTD 08.01.2019 18.02.2019 151 22 2019 M/S OM Sai TRADERS Seller 10.01.2019 21.02.2019 152 45 2019 ABHISHEK SALES 17.01.201....
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.... 1325 2018 M/s M/S KATIYAR TRADERS 04/10/18 12/11/18 190 1332 2018 M/s New India transport Service 07AAOFN4767F1ZV 05/10/18 02/08/19 191 1406 2018 M/s Diamond metal 30/10/18 30/10/18 192 1428 2018 M/s FIVE STAR ENTERPRISES/SELLER 11/02/18 26-08-2019 193 1689 2018 M/s Bhagyashree Sales And Another 22ADBPTB8598E1Z8 03/01/19 05/02/19 194 244 2019 M/s NEPTUNE SALES CORPORATION 28-02-2019 29-03-2019 195 245 2019 M/s NEPTUNE SALES CORPORATION 28-02-2019 29-03-2019 196 289 2019 M/s A.J. Sughandhi Pvt Ltd. 09AALCA7613D1ZQ 11/03/19 12/04/19 197 388 2019 M/s Kanha International 29/03/19 22/08/19 198 473 2019 M/s A.P.L. Metals Pvt. Ltd. 23/05/19 23/05/19 199 756 2019 M/s Ram India Company 07APWPK8731K1Z3 04/07/19 05/08/19 200 764 2019 M/s E.A OVERSEAS AND ANOTHER 07/04/19 08/05/19 201 896 2019 M/s R K INTERNATIONAL & OTHER 06/08/19 25/09/19 202 1054 2019 M/S Rahman Industries Ltd. 20/09/19 23/10/19 203 129 2018 M/S Eaan Plast India Pvt Ltd V/S U.P Govt. 05.02.2018 30/07/19 204 1207 2018 M/S Naveen Kumar Patel & Co. 06.09.2018 09.10.2018 205 1506 2018 Pukhrayan Metal Ind. 29/11/18 26.02.19 206 1513 2018 M/S SHAH CONCAST (P) LTD RANA CHAUK MUZA....
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....grances 10/09/18 10/09/18 237 688, 691 2018 State of U.P 10/09/18 10/09/18 238 950 2018 Uma shankar Sale Corporation 02/08/18 28-09-2018 239 71 2019 Uttaranch Steel Pvt.Ltd 13/01/19 25/02/19 240 75 2019 Uttaranch Steel Pvt.Ltd 13/01/19 25-02-2019 241 542 2019 Kamal Trading Company 02/05/19 24-07-2019 242 293 2018 Gangotri Steels Syndicate 24/02/18 12/04/19 243 1015 2019 A R Garments and Cloths and Another 17/09/19 18.10.2019 244 1519 2018 M/S Shubh traders LAL GOPAL GANJ ALLAHABAD 30/11/18 30/11/18 245 523 2018 M/S Shiv Shakti Steels 29/03/18 09/08/18 246 260 2019 Mukund Lal Reoti Prasad 05.03.2019 15.04.2019 247 404 2019 M/S Maa Bhawani Traders 30/03/19 06/05/19 248 402 2019 M/S Maa Bhawani Traders 30/03/19 06/05/19 249 244 2018 M/S Utkarsh India Limited 27/02/18 15/10/19 250 135 2018 M/S Industrial Auto Mobiles 06/02/18 25/07/18 251 755 2017 M/S Jafri Enterprises 14/11/17 10/04/19 252 416 2018 M/S Trident Metal Energy Pvt. Ltd. 16/03/18 01/08/18 253 772 2017 M/S Durga Rai Vijay Kumar 17/11/17 17/11/17 254 273 2018 M/S Mukesh Kumar Gupta 28/02/18 15/04/19 255 127 2018 M/s BHARAT IRON STORE 10/04/19 10/04/19 256 152 2018 M....
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.... Plast Ltd. 29/03/2018 6 520 2018 Akash Traders 29/03/18 7 530 2018 Shri Mehndipur Balaji Traders Ltd 30/03/2018 8 1064 2019 Super Plastronics Pvt Ltd 23/09/19 9 869 2019 Falcon Infratech Delhi 28/07/19 10 1582 2018 Asha Cargo Movers 11/12/18 11 929 2019 DEEP INDUSTRIES LTD 19.08.2019 12 718 2019 Gujrat Fleet carrier Pvt. Ltd. 01/05/18 13 1181 2018 S.P. Fabricators 28/08/19 14 852 2017 M/S Kamal Metals, Hathras 13.12.17 15 143 2018 M/S Savitri Steels Ghaziabad 07.02.2018 16 337 2018 Ncl Wintech India 07/03/18 17 371 2018 S.B International 14.03.18 18 418 2018 Boots India 16.03.18 19 1227 2018 M/S KRIPAL POLIMERS PVT LTD. 09/11/18 20 877 2018 CHW Fordge Pvt. Ltd. 18.07.18 21 938 2018 Maheshwari Tobacco Store 06/07/18 22 942 2018 M/S Jai Baba Amarnath Industries 10/08/18 23 1008 2018 M/S Siyaram Transport Company, Jalesar, Etah 18/07/18 24 1049 2018 M/S Corp Meditek Pvt. Ltd. Delhi 31.07.2018 25 1092 2018 M/S Girraj Supari Traders, Mathura 08.08.2018 26 1126 2018 M/S Shanti Vyas Transport Company, Delhi 16/08/18 27 1256 2018 Suraj Freight Carrier Pvt. Ltd. 18.09.18 28 1257 2018 Shri Balaji Concast Unit-li Pvt. Ltd. ....
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....lolony ghaziabad 21.02.2018 70 806 2017 M/S Fardeen readymade center, kanpur 21.02.2018 S.No. Writ Petition No Writ Petition Year Petitioner Name Date of Interim Order 71 806 2017 M/S Sonu collections, kanpur 21.02.2018 72 41 2018 M/S Om Disposals V/S U.P. Gov 30.04.2018 73 486 2018 M/S Venere India Marketing Pvt Ltd 27.03.2018 74 506 2018 M/S Ureka Forced Ltd 02.05.2018 75 510 2018 M/S Sheela Foam Ltd GBN 28.03.2018 76 509 2018 M/S Sheela Foam Ltd, noida 28.03.2018 77 551 2018 M/S Navyug Airconditioning, Ghaziabad 03.04.2018 78 873 2018 M/S M.R.F. Ltd 28:05.2018 79 1004 2018 M/S Bihari jee Containers Pvt Ltd 18.07.2018 80 1004 2018 M/S Bihari jee Containers Pvt Ltd 18.07.2018 81 1004 2018 M/S Bihari jee Containers Pvt Ltd 18.07.2018 82 1293 2018 M/S N.K.G Infrastructure 26.09.2018 83 1131 2019 M/S Garsim industries ltd. 01.10.2019 84 1142 2019 M/S Sikkaim logistics servicws ghaziabad 17.10.2019 85 1024 2019 Vivid wire Itd. 18/09/19 86 257 2018 D.P Garg and Company 16/03/18 87 676 2018 M/s /best choice hardware 23/04/2018 88 85 2018 M/S Hind logistics 25.01.2018 89 105 2018 M/S R.R. Agro Industries, Mundka Delhi 31.01.2....
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....10/19 S.No. Writ Petition No Writ Petition Year Petitioner Name Date of Interim Order 131 457 2018 M/S M.R.F. LTD. GORAKHPUR 27.03.2018 132 791 2018 M/S Arpit Transport 17.05.2018 133 909 2018 M/S ABHAY TRADERS, 08.06.2018 134 1129 2018 M/S Ureka Forbs Ltd. 18.08.2018 135 1608 2018 M/S SHRI ENTERPRISES, 14.12.2018 136 90 2018 M/S Shivhare Traders Mission Road Complex Karvi GSTN 09BTBPK7213E1ZV Purchaser 25.01.2018 137 239 2018 RIMJHIM ISPAT 27.02.2018 138 386 2018 M/S Gayatri Project Ltd, 386/2018 Purchaser . 14.03.2018 139 427 2018 SHRI CEMENT LTD U.P. GRINDING UNIT 19.03.2018 140 479 2018 PANNA LAL AND CO. 28.03.2018 141 1272 2018 P K TRADING COMPANY 27.02.2018 142 1430 2018 M/S Loka Ispat Pvt Ltd, Purchaser 02.11.2018 143 1587 2018 DELHI FLOUR MILL COMPANY LTD 12.12.2018 144 349,50 2018 M/S Vivek Brothers And Verma Roadways , Transporter 19.01.2018 145 270 2019 M/S A J Sugandhi Pvt Ltd A-5 Site 1 Panki Indus Area Kanpur GSTN 09AALCA7613D1ZQ 270/2019 Seller 07.03.2019 146 651 2019 B. P. T. MARKETING 30.05.2019 147 727 2019 DEEPAM ROADWAYS 31.05.2019 148 73 2018 ABHISHEK GOYAL HUF 05.02.2018 149 75 2018 ABHISHEK GOYAL HUF....
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....s Venkat Traders 18/05/18 190 1308 2018 M/s Wonder Enterprises 16/11/18 191 1378 2018 M/s SHIV TRADERS 24/10/18 192 1380 2018 M/s Shiv trading Company 09ADBPA0295K1ZO 24/10/18 193 1383 2018 M/s New Mahendra Traders 09ATFPP7151H1GE 25/10/18 194 1390 2018 M/S Maa Vindhyavasini Tobacco Pvt 26/10/18 195 1399 2018 M/s RSPL Limited 29/10/18 196 1457 2018 M/s New India Transport Service 19/11/18 197 1512 2018 M/s Purvanchal Frieght Carriers 07AADCP3251C1ZV 29-11-2018 198 1547 2018 M/s Mangalam Wireon. 09AAZFM0783B1ZX 05/12/18 199 183 2019 M/s GOMATI SLATE INDUSTRIES 13/02/19 200 416 2019 M/s Raghuvansh Agro Farms 08/04/19 201 669 2019 M/s Ram India company And three others 23/05/19 202 748 2019 M/s Om Krishi Yantra Udyog 26/06/19 203 781 2019 M/s MAHABIR TRADING CO 09/07/19 204 782 2019 M/S Mahavir Trading Company 09/07/19 205 783 2019 M/s Mahaveer Trading Company 09BNIPD1051J1Z6 09/07/19 206 886 2019 M/s R P Trading Company 09AALPA9779M1ZT. 02/08/19 207 1063 2019 M/s ANAS TRADERS 23/02/19 208 1145 2019 M/s Maa Vindhyvashini Tobacco Pvt Ltd. 09AAFCM0306D1ZO 17/10/19 209 1148 2019 M/s Nasara Leather Exim 17/10/19 210 7 2018 M/S....
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.... 2018 M/S Bhumika Enterprises 28.02.18 249 670 2018 M/S Ashok Transways Services Pvt. Ltd. 26.04.18 250 371 2019 M/s SHREE UDYOG 28.03.19 251 998 2019 M/S Prakash Automobile 16.09.19 252 1074 2019 m/s kamla kant 24.09.19 253 146 2018 Jyoti Traders Maharajganj 27/02/18 254 260 2018 Arpit Kartik Casting Pt.Ltd. 28/02/18 255 358 2018 Kisan Khad Store Haryana 05/03/18 256 404 2018 Anchor Health and Beauty Care Pvt. Ltd. 02/08/18 257 440 2018 Pioneer Pesticides Pt. Ltd. 20/03/18 258 442 2018 Mittal Vessels Pvt.Ltd 18/03/18 259 447 2018 Kakar Roadlines 15/03/18 .. 260 451 2018 Lotus Herbal colour Cosmetics 21/03/18 261 611 2018 S k Traders 06/03/18 262 711 2018 Verma Traders M.Nagar 09/04/18 263 931 2018 Usman Scrap Traders 27/06/18 264 1310 2018 Shahzad Ali 01/10/18 265 208 2019 Gunjan Palak Traing 14/02/19 266 995 2019 Shri Balaji Traders and another 02/09/19 267 1114 2019 S A Traders 01/10/19 268 1057 2018 Bal Traders 04/08/18 269 1449 2018 Sidhi Vinayak Agencies 14/11/18 270 345 2018 M/S Bharat Petroleum Corporation Ltd. 09/03/18 271 1077 2018 m/s mongia steel jharkhand 06/08/18 272 41 2018 M/S Om Disposals 30/0....