- (1.) Heard Sri Naveen Chandra Gupta, learned counsel for the petitioner and Sri A.C. Tripathi, learned counsel for the respondent.
(2.) The instant writ petition has been filed against the seizure order dated 30.03.2018 passed by respondent no.4, Assistant Commissioner, State Tax, Mobile Squad (Unit-6), Gautambudh Nagar, who has seized the goods and the vehicle of the petitioner who is the owner of the vehicle no. U.P.-13T-9197.
(3.) The facts of the case are that the petitioner is a proprietor and is engaged to transport the goods belongs to one M/s Ahuja Radio, 215 Okhla Industrial Estate, Phase-III, New Delhi. The said consignment having total 131 boxes was to be delivered at M/s R.B. Electronics, Harsh Vardhan Arcade, Fraser Road, Patna, Bihar and another consignment of 81 boxes was to be delivered at the branch office situated at Ranchi, Jharkhand. The consignor M/s Ahuja Radio has issued two invoices bearing Invoices no.2652 and Invoice no. 2653 dated 27.03.2018 against the aforesaid 131 and 81 boxes for delivery at Patna, Bihar and Ranchi, Jharkhand. The aforesaid invoices issued by the consignor clearly indicates the charge of IGST @ 18% on the value of the goods sold. The petitioner being the transporter company has prepared the GR indicating therein all the details including the details of invoice. The goods were transported from New Delhi and at the office/godown of the petitioner situated at Ghaziabad, U.P., the same were loaded in two vehicles being vehicle Nos.U.P.13-T-9197 and HR 38W-2581.;