ORDER

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

The petitioner has preferred this writ petition for quashing of the order dated 02.11.2018 issued by respondent no. 3 under Section 129(3) of the U.P. GST Act proposing the amount of tax and penalty to be deposited for the purposes of release of the seized goods.

Prima facie, we are of the opinion that it is not a fit case for exercise of our discretionary jurisdiction in the matter as the petitioner had been transporting the seized goods in contravention of the provisions of the Act.

It is open for the petitioner to either get the goods release as directed by the impugned order or to challenge it in appeal or alternatively wait for the final determination of the assessment / penalty.

The petition is dismissed with the above observations.