First GST Supreme Court order

First GST Supreme Court order

First GST Supreme Court order has been issued 21 May 2018. In which the HIgh court of Judicature at
Allahabad, Lucknow Bench has passed the order on 4 May 2018.

GST: SLP dismissed against impugned order of High Court that where assessee sought the release of goods seized during transport from Delhi to Siliguri, however, there were sufficient reasons with Assistant Commissioner to pass the order of seizure and reasons had been given in seizure order, said order could not have been interfered with

SUPREME COURT OF INDIA

Vardh Paper Products (P.) Ltd.

v.

Commissioner of Commercial Tax/GST

A. M. KHANWILKAR AND NAVIN SINHA, JJ.
SPECIAL CIVIL APPEAL NO. 13483 OF 2018†
MAY 21, 2018

Section 129 of the Central Goods and Services Tax Act, 2017, read with Section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017 – Search and seizure – Detention, seizure and release of goods and conveyances in transit (Release of goods) – High Court by impugned order held that where assessee sought release of goods seized during transport from Delhi to Siliguri, however, there were sufficient reasons with Assistant Commissioner to pass order of seizure and reasons had been given in seizure order, hence, said order could not have been interfered with – Whether SLP against said impugned order was to be dismissed – Held, yes [Para 2][In favour of revenue]

Download the copy of the order:  M/S VARDH PAPER PRODUCTS PVT LTD VERSUS COMMISSIONER OF COMMERCIAL TAX/GST & ANR.