Ashok Kumar, J. - (1.) Heard Sri Suyash Agarwal, learned counsel for the petitioner, Sri C.B. Tripathi, learned Special Counsel for the State and Sri Anant Kumar Tiwari, learned counsel representing the Union of India.
(2.) The instant writ petition has been filed by the petitioner for the following relief; A. Issue a writ, order or direction in the nature of certiorari quashing the seizure memo dated 25.03.2018 passed under Section 129(1) UPGST Act by Respondent no.4. B. Issue a Writ, Order or Direction in the nature of Certiorari quashing the notices dated 25.03.2018 issued u/s 129(3) of UPGST Act by Respondent No.4. C. Issue writ order or direction in the nature of certiorari quashing Commissioner Circular No.2899 dated 06.02.2018 being ultra vires to UPGST Act, 2017. D. Issue any other Writ, Order or Direction in favour of the petitioner which this Hon'ble Court deems fit in the facts and circumstances of the case. E. Award cost of the petition to the petitioner.
(3.) The brief facts of the case are that the petitioner is a company registered under the Companies Act as well as under the provisions of GST Act, situated at Ahmadabad, Gujarat having supplied of printed laminated rolls worth Rs. 7,84,564/- and 4,37,588/- through two separate invoices in which the Integrated Goods and Service Tax (IGST) has been charged @ of 18%. The goods aforesaid proceeded through a Truck No. DL-1GB-7369 under Consignment Note No.A 89423 dated 21.03.2018 which has been issued by the Transporter and the seller of Gujarat has generated Gujarat e-way bill dated 21.03.2018 in compliance of the provisions of Gujarat GST for outward journey from Ahmedabad to Meerut, U.P. The vehicle loaded with the goods proceeded from Ahmedabad and reached near Baghpat, U.P. at about 3.30 P.M. on 24.03.2018, the same has been intercepted/detained by the respondent no.4, the Assistant Commissioner, State Tax, Mobile Squad, Unit Baghpat and a detention notice has been issued in the name of the truck driver, in which, it has been mentioned that e-way bill-01 has not been produced at the time of interception whereas other documents are placed during the course of verification.;