Heard Sri Rahul Agarwal, learned counsel for the petitioner and Sri C.B. Tripathi, learned counsel for the respondents.

The petitioner has come up in this petition against the order passed under Section 129(3) of the U.P. GST Act indicating the proposed tax and penalty for the purposes of releasing the goods.

The submission of Sri Rahul Agarwal, learned counsel for the petitioner is that petitioner is the owner of the goods and therefore, the proposed penalty ought to be in accordance with the Section 129(1)(a) of the Act. The demand of penalty in accordance with the Section 129(1)(b) is illegal and not justified.

Sri C.B. Tripathi, learned counsel for the respondents may seek instructions or file counter affidavit within three weeks.

List for admission / final disposal immediately thereafter.

In the meantime, the seized goods and the vehicle shall be released on the petitioner depositing the amount in accordance with the provision of Section 129(1)(a) of the Act and on giving an indemnity bond of the same amount.