BHARTI SAPRU,J. - (1.) This writ petition has been filed by the petitioner to challenge the order dated 28.10.2017 passed under Section 129(1) U.P. GST Act (hereinafter referred to as the Act) and the penalty order dated 31.10.2017 passed under Section 129(3) of the Act.
(2.) The petitioner claims to to transporting 'Panmasala' from Delhi to Dumka, Jharkhand. The goods were passing through State of U.P. being a transit State. On 27.10.2017 the goods were detained. At that stage only one reason was informed to the petitioner for detention being absence of Transit Declaration Form (TDF in short). The petitioner claims to have filed reply on 27.10.2017. Along with that reply a copy of it's invoice and other documents were annexed.
(3.) It appears that at the stage of passing seizure order dated 28.10.2017, the seizing authority compared the IGST and compensation cess paid as disclosed in the Tax Invoice found accompanying the goods and as disclosed in the copy of the Tax Invoice filed by the petitioner along with the reply.;