2018 Taxo.online 524

WRIT TAX NO. – 1562 of 2018 DATED 07.12.2018

MAA MUNDESHWARI TRADERS

UNION OF INDIA AND 3 OTHERS

2018

GST

Central Goods & Services Tax Act, 2017

129(1)

Hon’ble Mr. Pankaj Mithal, Justice and Hon’ble Mr. Pankaj Bhatia, Justice

In favour of assessee

High Court

Allahabad

Represented by: –

Petitioner: – Mr. Aloke Kumar

Respondent: – A.S.G.I., C.S.C

Order: –

Heard Sri Aloke Kumar, learned counsel for the petitioner and Sri C.B. Tripathi, learned special counsel for the respondents.

The petitioner is the purchaser of the goods and as such is the owner. The goods have been seized under Section 129(1) of the U.P. GST Act but in the order of release, security has been demanded according to the provisions of Section 129(1)(b) of the Act.

Since the petitioner is the owner of the goods, we direct the authority concerned to release the goods of the petitioner on the petitioner’s furnishing security of the amount equivalent to as provided under Section 129 (1)(a) of the Act.

With the above said direction, the writ petition is disposed of.