- (1.) Heard Mr. Sameer Gupta, learned Counsel for the petitioner and learned Standing Counsel appearing on behalf of respondents.
(2.) The petitioner, by means of the present writ petition, has challenged the jurisdiction of the U.P. State Officers/Authorities (respondent No.3) under the Goods and Services Tax (GST) regime in seizing the consignment of goods which were going from Kanpur (Uttar Pradesh) to Bihar. He has also challenged the authority of respondent No.3 who has adjudicated the penalty proceedings against the petitioner.
(3.) Submission of the learned Counsel for the petitioner is that the petitioner is the seller of goods (pan masala and tobacco) and a registered dealer under GST having GSTIN 09AAFCM0306D1ZO. The goods are being sold by the petitioner to the registered buyers located in Bihar, which were being transported by the transporter, namely, Shri Pawan Carrying Corporation. Both the sellers and buyers are duly registered under GST. He further submits that the consignments of goods were carried by the requisite documents including tax invoice, e-way bills, builties and the declared value of such goods. The goods were checked and detained on 9.5.2019 and the respondents have proceeded and issued a notice under the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as "Rules, 2017") to the petitioner. The petitioner by means of the present writ petition has challenged the detention order dated 9.5.2019 passed by the respondent No.3 as well as the penalty notice of the same date and also MOV-9 dated 17.5.2019 under Rule 129 (3) of Rules, 2017.;