2020 (1) TMI 25 - HC - GST

Detention and seizure of goods - Vires of section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017 - vires of section 129 of the Central Goods and Services Tax Act, 2017 - HELD THAT - Liberty is granted to amend the writ petition to enable the writ petitioner to challenge the vires of section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017, in addition to the challenge with regard to section 129 of the Central Goods and Services Tax Act, 2017. Such amendment of the writ petition shall be completed in the presence of an officer of this Court within a period of 10 days - The Advocate-on- Record of the writ petition shall cause service of notice upon a learned Attorney General for India as well as learned Advocate General of the State of Uttar Pradesh. List this matter during the second week of January, 2020.

Summary

The High Court of Allahabad granted permission to amend the writ petition to challenge the vires of section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017, in addition to the challenge regarding section 129 of the Central Goods and Services Tax Act, 2017. The amendment must be completed within 10 days in the presence of a court officer. The case is scheduled for a hearing in the second week of January 2020.