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2020 (11) TMI 572 - HC - GSTSeizure of goods alongwith the vehicle - seizure merely on the ground that invoice was found to be in the name of some other party - Section 129(1) (a) of the U.P. GST Act - HELD THAT - The present petition is disposed off with a liberty to the petitioner to approach the respondent no. 3 by filing a fresh application for release under Section 129(1) (a) of the U.P. GST Act. In case, such an application is filed, the respondent no. 3 shall take a decision thereupon in accordance with law considering the documents that may be filed by the petitioner. The said exercise shall be completed positively within a period of two weeks from the date of filing of the application.
Issues: Alleged seizure of goods due to mismatched invoice details, entitlement for release of goods under Section 129(1)(a) of U.P. GST Act, directions for filing a fresh application for release.
In this case, the petitioner, a registered dealer under the U.P. GST Act, alleged that their goods were seized on 2.10.2020 because the invoice was in the name of another party. The petitioner claimed entitlement for release of goods pending adjudication under Section 129(1)(a) of the Act. The counsel for the petitioner argued that the goods should be released as per the provisions of the Act. On the other hand, the respondent's representative stated that if the petitioner satisfies the authority that they fall under Section 129(1)(a) of the U.P. GST Act, a decision would be made promptly. The High Court, after considering the submissions, disposed of the petition with liberty given to the petitioner to approach the concerned authority by filing a fresh application for release under Section 129(1)(a) of the U.P. GST Act. The court directed that if such an application is submitted, the authority must make a decision in accordance with the law within two weeks from the date of application filing. Additionally, the court clarified that the copy of the order downloaded from the official website of the Court would be considered as a certified copy of the order for all purposes.
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