2020 (4) TMI 189

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..... mposed only under Section 122 of the Uttar Pradesh Goods and Services Tax Act, 2017. HELD THAT:- Put up this case as fresh on 27.2.2020. - Writ Tax No. - 206 of 2020 - - - Dated:- 18-2-2020 - Siddhartha Varma, J. For the Petitioner : Shubham Agrawal For the Respondent : C.S.C. ORDER Upon an interception, the petitioner's goods under Section 129 were siezed and the pro .....

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..... when was dismissed on 25.11.2019 on the ground of delay the instant writ petition has been filed. The contention of the learned counsel for the petitioner is that the order dated 25.9.2019 could not have been passed under Section 129(3) Uttar Pradesh Goods and Services Tax Act, 2017. He contends that the penalty could have been imposed only under Section 122 of the Uttar Pradesh Goods and Serv .....

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