Court No. - 29
Case :- WRIT TAX No. - 1497 of 2018 Petitioner :- M/S Sanjay Iron Store Respondent :- State Of U.P. And 3 Others Counsel for Petitioner :- Pooja Talwar Counsel for Respondent :- C.S.C.,A.S.G.I.
Hon'ble Pankaj Mithal,J. Hon'ble Pankaj Bhatia,J.
Heard learned counsel for the parties.
The consignment of the goods of the petitioner, who is a registered dealer, has been seized under section 129(1) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act') and notice under section 129(3) of the Act has also been issued specifying the amount of proposed tax and the penalty on the value of the seized goods.
Since the petitioner is the owner of the goods, the goods can be released in his favour alongwith vehicle on furnishing security of the amount specified under Section 129 (1)(a) of the Act.
In such a situation, we dispose of the writ petition with the direction to the petitioner to furnish security in the form of bank guarantee of the amount specified under Section 129 (1)(a) of the Act. It is provided that as soon as the amount is deposited the aforesaid goods and vehicles shall be released forthwith.
Order Date :- 28.11.2018 Puspendra