Court No. - 29
Case :- WRIT TAX No. - 1644 of 2018 Petitioner :- M/S Arham Traders Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Sushil Kumar Shukla Counsel for Respondent :- C.S.C.
Hon'ble Pankaj Mithal,J. Hon'ble Pankaj Bhatia,J.
Heard learned counsel for the petitioner and learned counsel for the respondents.
The petitioner is the registered dealer and is the owner of the goods seized under Section 129 (1) of the U.P. G.S.T. Act.
A notice under Section 129 (3) of the Act has been served upon the petitioner indicating the amount of tax and penalty which is payable by the owner of the goods for the purposes of provisional release of the goods and the vehicle.
In view of the above, we dispose of the writ petition with the direction to the petitioner to deposit the aforesaid amount and on depositing the same, the goods and the vehicle shall be released forthwith.
The writ petition is disposed of.
Order Date :- 19.12.2018 Nirmal