2018 Taxo.online 486

WRIT TAX No. – 1476 of 2018 dated 22.11.2018

M/s MAA MUNDESHWARI TRADERS

UNION OF INDIA AND 3 ORS.

2018

GST

Central Goods & Services Tax Act, 2017

Section 129

Pankaj Mithal, Justice & Ashok Kumar, Justice

In favour of assessee

High Court

Allahabad

Represented by: –

Petitioner: – Aloke Kumar

Respondent: – C.S.C. & A.S.G.I.

Order: –

The petitioner is purchasing dealer of Bihar. The goods purchased by him under transportation has been seized along with vehicle on 12.11.2018. The goods have been directed to be released under Sub-Section 3 of Section 129 of U.P. GST Act on furnishing security and indemnity bond as provided in Clause- a, b and c of Sub-Section 1 of Section 129 Act. Since the goods have already been directed to be released on compliance of the statutory provision, we do not feel inclined to exercise our extraordinary jurisdiction in the matter.

 

The petitioner may get the goods and vehicle released by depositing and furnishing the amount as required and in case such an amount is deposited it shall abide by the final disposal of the regular assessment/penalty.

 

The petition is disposed of.