Heard Shri Shivakan (petitioner) is present in person.

In this writ petition, it has been directed against the order of seizure assessment under the relevant G.S.T. Act vide order impugned dated 17.09.2021 passed by respondent no. 3. A copy of order dated 17.09.2021 has been annexed as Annexure-2 to the writ petition whereby the Assistant Commissioner (Mobile Squad)-2nd Kanpur Nagar as far order wherein Vehicle No. U.P.78 BT 2746 (Three Wheeler) and the owner of the vehicle was Janardan. During the course of transportation from Collector Ganj, Kanpur to Fazal Ganj, Kanpur when inspected by the self tax authorities and papers were demanded from the carrier, no papers were produced. Otherwise under this circumstances the goods loaded on the three wheeler were checked, entire weight of the goods with the vehicle was 1450 Kg. It was further noticed that the vehicle is 930 Kg. whereas deducting the weight of vehicle, weight of goods was 520 Kg. It means that 520 Kg. betel nut was goods loaded and was transported without any paper in district Kanpur Nagar.

The same was seized and under the relevant G.S.T. Act 2017 and under Section 68 Sub-section (3) various options were considered and under Section 129 Sub-section (1) of the G.S.T. Act various options have been made and discussed in the order impugned whereby seized goods were released.

Now the point is on the contention raised by petitioner in person that time and again repeatedly that he is on the spot of starvation on account of seizure of the betel nut by the respondent authorities in particular respondent no. 3.

Respondent Nos. 1, 2 & 3 are represented through State and claim that so far as under the G.S.T. Act 2017 concerned are required to get the goods released unless and until that is done. There is no provision that mere on the asking on the carve of starvation of the petitioner it could be released in his favour. Therefore, he is required to follow the mandate a direction that provision has been made in Clause (C) of Section (1) of Section 129 of the G.S.T. Act 2017 read with C.G.S.T. Act 2017 whereby FORM GST MOV-08 represented before the authorities concerned among other compliance and to get the goods seized release.

We have perused the record and various ground in support of this petition it is observed by us that it is the incumbent duty of the petitioner to come out with specific papers and to prove he is the owner and with the interest of the goods he may file as per G.S.T. and there are provision that goods may be released by paying tax which is due against him otherwise to show that he is threatened by some any person would not come through rescue of his legal rights and no consideration would before us therefore we observe anything in that regard however the petitioner to approach the authority concerned in particular respondent no. 3 through any such application is required to be moved under the Clause (C) of Sub-section (1) of Section 129 of the G.S.T. Act 2017 read with C.G.S.T. Act 2017 that same shall be considered and decided in accordance with law.

With the aforesaid observation, we disposed of this writ petition.