The present petition has been filed alleging that the petitioner is a registered dealer under the U.P. GST Act w.e.f. 2.6.2020 and as per the order received from various shop keepers, the petitioner loaded the goods on the vehicle for its transport and delivery to the said purchasers, however, the vehicle of the petitioner were seized on 2.10.2020 merely on the ground that invoice was found to be in the name of some other party.
The submission of the counsel for the petitioner is that although proceedings for confiscation of goods are pending consideration, however, in terms of the mandate of Section 129 (1) (a) of the Act, the petitioner is entitled for release of the goods pending adjudication, subject to the petitioner complying with the requirement as specified under Section 129(1) (a).
Sri Tripathi, appearing on behalf of respondents argues that if the petitioner approaches the authority concerned and satisfies the authority concerned that they come within the scope of Section 129(1) (a) of the U.P. GST Act, the authority shall take a decision thereupon in accordance with law, expeditiously.
Considering the submissions made at the bar, the present petition is disposed off with a liberty to the petitioner to approach the respondent no. 3 by filing a fresh application for release under Section 129(1) (a) of the U.P. GST Act. In case, such an application is filed, the respondent no. 3 shall take a decision thereupon in accordance with law considering the documents that may be filed by the petitioner. The said exercise shall be completed positively within a period of two weeks from the date of filing of the application.
Copy of the order downloaded from the official website of this Court shall be treated/accepted as certified copy of this order.