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TMI Blog2021 (2) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... l are constituted in the State of Uttar Pradesh. Release of vehicle - HELD THAT:- A self contained procedure has been provided under the C.G.S.T. Act, 2017 for release of the vehicle on fulfillment of the conditions after seizure of the goods and conveyance under Section 129 of the Act, itself. The petitioner has to comply with the provisions of the Act. The release of the goods and vehicles would be subject of the compliance of the requisite conditions by the petitioner. Petition disposed off. - Writ Tax No. - 830 of 2020 - - - Dated:- 22-2-2021 - Hon'ble Mrs. Sunita Agarwal And Hon'ble Deepak Verma JJ. For the Petitioner : Mohit Behari Mathur For the Respondent : A.S.G.I.,C.S.C. ORDER Parcha/appearan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al No.GHA 4/0999/2020 under UPGST Act 2017 read with Section 129 (3) as well as tax and penalty levied under Section 129 (1) (b) may be held invalid contained in (Annexure No. 3 and 4 of writ petition. (ii) Issue a writ order or direction in the nature of mandamus directing the respondents authorities to release the tractor trolly having registration No.U.P. 74U/3587 with shape and sanction load seized the same may be given to custody of the proprietor Anil Kumar on such term and conditions. As far as the first prayer of the petitioner regarding the challenge to the order of the authorities under the C.G.S.T. Act, 2017 is concerned, the Division Bench of this Court, while disposing the Writ Tax No.655 of 2018 along with the connec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or exercising the powers of the Appellate Tribunal. (iii) The respondent Nos.1, 2, 3 and 6 shall ensure that the State Bench and the Area Benches of the Appellate Tribunal (Goods and Service Tax Appellate Tribunal) in the State of Uttar Pradesh are made functional as far as possible from 01.04.2021. (iv) Since the challenge to the impugned orders relates to questions of fact and the Appellate Tribunal is the last fact finding authority, therefore, we leave it open for all the petitioners to challenge the impugned orders before the Appellate Tribunal under Section 112 of the CGST Act/ U.P. GST Act as and when the State Bench and Area Benches of the Appellate Tribunal are constituted in the State of Uttar Pradesh. However, till expi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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