Gupta Traders vs. State Of U.P. And 3 Others
(Allahabad High Court, Uttar Pradesh)
Petitioner / Applicant
Gupta Traders
Respondent
State Of U.P. And 3 Others
Court
Allahabad High Court
State
Uttar Pradesh
Date
Jun 6, 2018
Order No.
Writ Tax No. 906 of 2018
TR Citation
2018 (6) TR 2988
Related HSN Chapter/s
N/A
Related HSN Code
N/A
The goods under inter-state transportation were seized due to non-payment of U.P.G.S.T. and a sum of ₹ 1,22,400/- has been realized.
The argument of the petitioner is if the sales were inter-state, U.P.G.S.T. would not apply and as such the seizure was incorrect and the amount realized is liable to be refunded.
Learned Standing Counsel may seek instructions and file counter affidavit within a month.
List immediately thereafter for admission/final disposal.
