FIRST SUPREME COURT JUDGEMENT – GST LAW |
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VARDH PAPER PRODUCTS (P.) LTD. V.COMMISSIONER OF COMMERCIAL TAX/GST* A. M. KHANWILKAR AND NAVIN SINHA, JJ. SPECIAL CIVIL APPEALNO.13483OF2018,MAY 21,2018(SC)
SEIZURE OF GOODS WITH VEHICLE – Section 129(1) of the U.P. GST Act, 2017 – Held that: – we have no reason, prima facie, to disbelieve that the Assistant Commissioner had sufficient reasons at the time of inception to pass the impugned orders – petition dismissed.
Supreme Court out-rightly dismissed the special leave petition filed by an assessee against High Court order, where he was seeking release of goods seized during transport from Delhi to Siliguri. The Hon’ble Supreme Court held that there were sufficient reasons with Assistant Commissioner to pass order of seizure and those reasons have been given in the order, therefore the said order could not be interfered with.
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