2020 (2) TMI 1187

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..... 129 (1) (b) adjudicated on different aspects as well on 28.1.2020, the petitioner has filed the instant petition under the Article 226 of the Constitution of India - Learned counsel for the petitioner further submitted that under Section 168 of the U.P. GST Act, 2017, a certain Government Order had also been issued on 1.7.2017 (annexed as annexure no. 6 to the writ petition) which states that whe .....

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..... ehicle released after the payment of tax as was payable under Section 129(1)(a) of the GST Act. However, when the tax as was being paid by the petitioner was not accepted and imposition of tax was being done under Section 129 (1)(b) of the Act, an Appeal under Section 107 (1) of the Act was filed. When, however, the Appellate Court instead of adjudicating as to whether the amount was payable un .....

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