Heard Sri Pradeep Agrawal, learned counsel for petitioner as well as learned Standing Counsel.

Petitioner has made following prayers in this writ petition :

“a. issue a writ or direction in the nature of Writ of Certiorari quashing the seizure u/s 129(1) as well as imposition of tax and penalty u/s 129 (3) on the good transported in Vehicle No.HR 38/P-7464 from Haryana to Lucknow, as contained in Annexure No.1 & 3 to this writ petition after summoning the records.

b. issue a writ in the nature of mandamus directing the Opposite parties to release the goods without any security as well as the truck seized under subsection 1 of section 129, since the State E-Way bill though not required was still downloaded from the portal of the U.P.GST before the interception/seizure memo dated 24.2.2018.

c. issue such other suitable writ, order or direction be issued as this Hon’ble Court may deem fit and proper in the facts and circumstances of the case.

d. Award the costs of the petition to the petitioner. “

After arguments it transpires that the matter is squarely covered by the judgment of this Court delivered on 13.4.2018 in Writ Petition No.5536 (M/B) of 2018, copy of which has been annexed as Annexure-7 to the writ petition.

This petition is disposed of in terms of the aforesaid judgment dated 13.4.2018. The benefits of the above judgment shall be available to the petitioner of this petition as well.

Registry is directed to issue copy of this judgment along with copy of the order of aforesaid judgment dated 13.4.2018.