Heard Shri Shubham Agrawal, learned counsel for the petitioner and Shri Jagdish Mishra, learned Standing Counsel for the respondents.

The contention of the learned counsel for the petitioner is that good were being transported in a truck to Hazrat Nizamuddin Junction in Delhi for their onwards transportation by rail to Nipani in Kartanaka State. However, the vehicle was intercepted and seizure order was passed. The contention is that invoice and bilty were produced by the driver, however, in the e-way bill, due to a bonafide clerical inadvertence, the vehicle number was not mentioned. It is contended that there was no intention to evade tax at all. It has further been stated that in view of non-constitution of the Appellate Tribunal under the provisions of Section 109 of the U.P. Goods and Services Tax Act, 2017, the second appeal provided for under the provisions of Section 112 of the Act cannot be filed and so this writ petition has been preferred.

Shri Mishra, learned Standing Counsel has stated that under the provisions of sub-section (8) of Section 112 of the aforesaid Act, a pre-deposit of 20% of the amount is required to be made for maintainability of the appeal.

In response, Shri Agrawal, learned counsel for the petitioner has pointed out the order passed under Section 129(3)(Form GST MOV-9) in which the amount of tax and penalty have been assessed by the authority concerned. It is contended that the entire amount of tax so assessed in the aforesaid order under Section 129(3) of the Act, has been paid in full. Evidence whereof has been enclosed by way of challan and corresponding statements have been made in paragraphs 10, 17 and 23 of the writ petition.

Matter requires consideration.

Learned Standing Counsel prays for and is granted three weeks’ time to file a counter affidavit. Rejoinder affidavit, if any, may be filed within two weeks thereafter.

List thereafter.

In the meanwhile, since the amount of tax assessed, consequent upon seizure, has already been deposited, the recovery of the balance amount appearing in the order Form GST MOV-9 dated 14.09.2019, shall remain stayed.