BAJRANG ENTERPRISES Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Sri Aloke Kumar, learned counsel for the petitioner.

(2.) The consignment of the petitioner who is a dealer of Madhya Pradesh of 20,000 Kg. of mustered seeds has been detained by GST authorities on 24.10.2018 under Sec. 129(1) of the Central Goods and Service Tax Act, 2017 and in pursuance thereof a notice under Sec. 129(3) dated 24.10.2018 has been issued to the petitioner requiring him to deposit 50-50% of the penalty of the tax both under the Central GST and U.P. GST on the value of the goods for the purposes of release of the goods.

(3.) The submission of Sri Aloke Kumar, learned counsel for the petitioner is that on the aforesaid item GST @ 5% is chargeable and therefore the tax incidence comes to Rs. 28,000.00 only. He further submits that E-way bill could not be down loaded but it was subsequently produced after down loading it on 24.10.2018 which is valid upto 2nd Nov. 2018.