Maa Mundeshwari Traders vs. Union Of India And 3 Others
(Allahabad High Court, Uttar Pradesh)
Petitioner / Applicant
Maa Mundeshwari Traders
Respondent
Union Of India And 3 Others
Court
Allahabad High Court
State
Uttar Pradesh
Date
Dec 7, 2018
Order No.
Writ Tax No. – 1562 of 2018
TR Citation
2018 (12) TR 2740
Related HSN Chapter/s
N/A
Related HSN Code
N/A
Heard Sri Aloke Kumar, learned counsel for the petitioner and Sri C.B. Tripathi, learned special counsel for the respondents.
The petitioner is the purchaser of the goods and as such is the owner. The goods have been seized under Section 129(1) of the U.P. GST Act but in the order of release, security has been demanded according to the provisions of Section 129(1)(b) of the Act.
Since the petitioner is the owner of the goods, we direct the authority concerned to release the goods of the petitioner on the petitioner’s furnishing security of the amount equivalent to as provided under Section 129 (1)(a) of the Act.
With the above said direction, the writ petition is disposed of.
Please Wait
