2024 (11) TMI 104 - HC - GST

Maintainability of petition - order passed u/s 129 of the Uttar Pradesh Goods and Service Tax Act, 2017 has been passed by the Proper Officer and not by the Adjudicating Authority - HELD THAT - It appears that the matter requires consideration and the affidavits are required to be exchanged in the present case. Accordingly, let counter affidavit be filed within four weeks; rejoinder affidavit, if any, within three weeks thereafter - the respondent authorities shall release the goods to the petitioner upon his furnishing bank guarantee as per Rule 140(1) of the Uttar Pradesh Goods and Service Tax Rules, 2017. List this matter on January 6, 2025.

Summary

The High Court of Allahabad heard a writ petition under Article 226 of the Constitution of India. The petitioner sought to quash certain orders related to the Uttar Pradesh Goods and Service Tax Act, 2017. The court directed the filing of counter affidavit within four weeks and allowed the petitioner to deposit security for the release of goods. The respondent authorities were ordered to release the goods upon the petitioner furnishing a bank guarantee as per the rules. The next hearing is scheduled for January 6, 2025.