The present writ petition is disposed of with liberty to the petitioner to approach the respondent for release of the vehicle and the 1st respondent will take a decision for release of the vehicle on furnishing bond and sureties, in accordance with the law.

During the period 01.02.2018 to 31.03.2018 the requirement of e-way bill under U.P. GST Act read with Rules framed thereunder was unenforceable. Therefore, neither seizure of goods was justified nor can the penalty be sustained. The impugned order is quashed. Any amount deposited by the petitioner shall be refunded in accordance with law within a period of one month

This court does not find any merits in the present writ petition. The writ petition fails and accordingly stands rejected.

- From a perusal of Sub-section (5) of Section 140 of the CGST Act, it is evident that beyond the period of thirty days, an assessee can claim the transitional credit of input tax within another thirty days only on production of an order passed by the Commissioner. In other words, unless the order is passed by the Commissioner extending the limitation period, an assessee cannot claim the input tax credit in respect of the inward supply taken before 1/07/2017. The appellant filed the application for extending the time of limitation, claiming transitional credit only after five years. The Commissioner, therefore, rightly rejected the application. As the Commissioner did not extend the limitation period, the appellant cannot claim the benefit of transitional credit regarding input tax. The writ appeal accordingly stands dismissed.

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Heard Mr. R.S. Mishra, learned counsel for the petitioner; Ms. K. Phukan, learned Central Government Counsel for the respondent no. 1; Mr. S.C. Keyal, learned Standing Counsel, CGST for the respondent nos. 2, 3 & 4; and Mr. B. Gogoi, learned Standing Counsel, Finance and Taxation Department [SGST] for the respondent nos. 5 & 6.

2. The applicant has filed the application seeking bail in connection with Case No. DGGI/INTL/1082/2023 registered for offences punishable under Sections 132(1)(b), 132(1)(c), 132(1) (i) read with Section 132(5) of the Central Goods and Services Act, 2017 (the CGST Act, 2017 ).

1. We have heard the learned counsel for the parties. This Petition under Article 226 of the Constitution of India is filed praying for the following reliefs:

Since reply to the SCN is not in commensurate with reasons mentioned for the cancellation, an opportunity needs to be granted to the petitioner to file a detailed response and thereafter the authorities to re-adjudicate the SCN. Henceforth, the cancellation order is set aside and petitioner is granted one week’s time to file a detailed response. Thereafter, the authority shall dispose of the show cause notice within a period of 30 days after providing an opportunity of personal hearing to the petitioner. It would be open to the competent authority to have a fresh inspection carried out, if so required. Accordingly, this Writ Petition is dispose

Refers to pendency of CWP-13194-2023 titled Charisma Goldwheels Pvt. Ltd. Vs. State of Punjab