2018 Taxo.online 147

MISC. BENCH No. – 12713 of 2018 dated 04.05.2018

M/s VARDH PAPER PRODUCTS PVT. LTD.

COMMISSIONER OF COMMERCIAL TAX/GST, LUCKNOW AND ANOTHER

2018

GST

Central Goods and Service Tax Act, 2017

Section 129

Shabihul Hasnain, Justice & Rajan Roy ,Justice

In favour of revenue

High Court

Allahabad

Represented by: – 

Petitioner: – Pradeeo Agrawal 

Respondent: – C.S.C. 

Order: –  

Heard Shri Pradeep Agarwal, learned counsel for the petitioner as well as learned Standing Counsel for the State.  

The petitioner has prayed for a writ of certiorari for quashing the seizure under Section 129(1) of the U.P. GST Act, 2017 of the goods transported in Vehicle No. HR-55Y-0555 from Delhi to Siliguri (West Bengal) as contained in Annexure No. 1 to the Writ Petition.  

We have gone through the order and we find that the reasons in the seizure order has been given from point nos. 1 to 5.  

After going through these reasons we have no reason, prima facie, to disbelieve that the Assistant Commissioner had sufficient reasons at the time of inception to pass the impugned orders. However, we are not giving any definite opinion on the subject, but, this Court declines to interfere with the impugned order.  

The writ petition being misconceived is, accordingly, dismissed.