Gupta Traders vs. State Of U.P. And 3 Others
(Allahabad High Court, Uttar Pradesh)

The goods under inter-state transportation were seized due to non-payment of U.P.G.S.T. and a sum of ₹ 1,22,400/- has been realized.

The argument of the petitioner is if the sales were inter-state, U.P.G.S.T. would not apply and as such the seizure was incorrect and the amount realized is liable to be refunded.

Learned Standing Counsel may seek instructions and file counter affidavit within a month.

List immediately thereafter for admission/final disposal.