2018 Taxo.online 562

WRIT TAX No. – 1684 of 2018 dated 20.12.2018

M/s S.R. TRADERS IMAMPUR RESALABAGH

STATE OF U.P. AND 3 OTHERS

2018

GST

Central Goods and Service Tax Act, 2017

Section 129

Pankaj Mithal, Justice & Pankaj Bhatia, Justice

Interim

High Court

Allahabad

Represented by: – 

Petitioner: – Suyash Agarwal,Ankur Agarwal 

Respondent: – C.S.C.,A.S.G.I. 

Order: – 

In respect of the seized goods and vehicle under Section 129(1) of the GST Act the petitioner has already deposited the tax and the penality but even then the goods are not being released and they are insisting that the petitioner-owner should appear instead of the authorised representation or the signatory.  

Sri Tripathi, may seek instruction in this matter and may file counter affidavit within three weeks. Rejoinder affidavit, if any, may be filed within one week thereafter.  

In the meantime, respondent are directed to forthwith release the goods and vehicle provisionaly unconditional.