Timexo Fasteners India (P.) Ltd. v. State of U.P
Date: November 22, 2018
Subject Matter
Seizure of the goods is quashed as the e-way bill was allowed to expire after the detention of the goods by incorrectly recording the time of interception.
Summary
The Act and the Rules do not provide any time period within which a seizure memo of the intercepted goods and the vehicle has to be prepared by the Tax Authorities and is to be issued to the person incharge of the vehicle. This gives an ample handle…
1. The petitioner no. 1 is a registered dealer of Kanpur in U.P. It purchased fencing wire 5.11.2018 from the Sharp Engineers, Delhi. The delivery of the fencing wire so purchased by it was to be delivered at Kanpur. 2. Accordingly, the invoice/builty was generated on 5.11.2018 wherein GST @ 18% was charged and paid. The goods were dispatched from Delhi through transport on 5.11.2018 along with e-…