2018 Taxo.online 560
WRIT TAX No. – 1665 of 2018 dated 20.12.2018
M/s RAJ IRON AND BUILDING MATERIALS
UNION OF INDIA AND 3 OTHERS
Central Goods and Service Tax Act, 2017
Pankaj Mithal, Justice & Pankaj Bhatia, Justice
Represented by: –
Petitioner: – Aloke Kumar
Respondent: – A.S.G.I., C.S.C.
The petition has been filed challenging the seizure/ retention order passed by the respondent No. 4 on 15.12.2018 as well as the notice issued to him dated 15.12.2018 under Section 129(3) of the U.P. GST Act.
The petitioner is the owner of the goods and as such it is directed that the goods so detained and the vehicle shall be released to the petitioner, on furnishing security in terms of Clause (C) of Section 129(1) of the Act for the amount as indicated under Section 129(1)(a) of the Act forthwith.
Respondents are directed to file their counter affidavit within three weeks. Counsel for the petitioner will have two weeks thereafter to file rejoinder affidavit.
List the matter thereafter.