Allahabad High Court
M/S Globe Panel Industries India Pvt. ... vs State Of U.P. And 2 Others on 16 March, 2023
Author: Pankaj Bhatia
Bench: Pankaj Bhatia
HIGH COURT OF JUDICATURE AT ALLAHABAD ?Court No. - 6 Case :- WRIT TAX No. - 141 of 2023 Petitioner :- M/S Globe Panel Industries India Pvt. Ltd Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Shubham Agrawal Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J.
Present petition has been filed challenging the order dated 16.01.2023 whereby the penalty has been imposed invoking the power under Section 129(3) of the IGST Act as well as the order dated 30.01.2023 whereby the appeal preferred has been dismissed.
Submission of learned cousnel for the petitioner is that although against the order, an appeal is provided, however, the Tribunal has not been reconstituted. He further argues that the only allegation against the petitioner was that the goods did not have the valid E-Way bill and the E-Way bill had expired during the transit.
He argues that on account of breakage of the vehicle during the transit in which the goods were being carried the E-Way bill had expired. He further argues that admittedly there is no dispute or allegation with regard to undervaluation or otherwise.
Considering the fact that the Tribunal has not been constituted, the matter requires consideration.
As the goods are under detention, as an interim measure, the goods are directed to be released as the petitioner has already deposited 25% of the penalty while preferring the appeal.
The petitioner shall furnish a bond for fulfilling the demand in the event the appeal is decided by the Tribunal against the petitioner.
It is made clear that the petitioner shall not be required to furnish any security for the release of the goods.
List this case on 19.07.2023.
In the meanwhile, the petitioner may file a rejoinder affidavit.
Order Date :- 16.3.2023 nishant