2018 (5) TMI 698 - HC - GST

Seizure of goods with vehicle - Section 129(1) of the U.P. GST Act, 2017 - Held that - we have no reason, prima facie, to disbelieve that the Assistant Commissioner had sufficient reasons at the time of inception to pass the impugned orders - petition dismissed.

Summary

The High Court of Allahabad dismissed the writ petition seeking to quash the seizure under Section 129(1) of the U.P. GST Act, 2017 of goods transported in a vehicle from Delhi to Siliguri. The court found that the Assistant Commissioner had sufficient reasons to pass the seizure order, and declined to interfere with it. The writ petition was dismissed as misconceived.