2018 (11) TMI 711 - HC - GST

Release of seized goods - deposit of amount of tax and penalty for release of goods - Held 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 - petition dismissed.

Summary

The High Court of Allahabad dismissed a writ petition seeking to quash an order under Section 129(3) of the U.P. GST Act related to seized goods. The court found that the petitioner had transported the goods in contravention of the law and suggested options to the petitioner for further action. The petition was dismissed with the mentioned observations. (2018 (11) TMI 711 - ALLAHABAD HIGH COURT)