Case LawWrit Tax No. 1480 of 2018
Sunaiba Industries Vs State of U.P
- Court:
- High Court
- Bench:
- Allahabad
- Date:
- November 26, 2018
- Type:
- Writ Petition
Subject
Petitioner entitled for Release of Goods as the Sale Transaction has not attained Finality
Search, Seizure and Detention
Summary
The petitioner is the selling dealer and the sale transaction has not attained finality, he continues to be the owner of the goods and is therefore entitle for the release the same in accordance with the provisions of Section 129(1)(a) of the Act.
Judgement
The petitioner is the selling dealer of the goods. The goods were being transported from Delhi to Kanpur in 30 builties. Only on account of improper invoice in respect of some of the builites, the goods have been seized and directed to be released on furnishing security and indemnity bond as provided under Section 129 (1) (b) of the U.P. Goods and Service Tax Act, 2017 (in short of the Act).…