2024 (3) TMI 59

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..... strength of reasoning and grounds with which petitioner was never confronted - HELD THAT:- Prima facie it does appear that the fact allegation on account of which, the show cause notice was originally issued had been duly explained by the petitioner. Adverse inference does not appear to have been drawn on those grounds. Rather fresh grounds have been culled out by the revenue authority. The revenu .....

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..... learned Standing Counsel. 2. Challenge has been raised to the seizure order dated 15.02.2024 whereby the petitioner's goods, namely, 540 bags of Gambier have been seized under Section 129 of U.P. GST Act, 2017 (hereinafter referred to as 'the Act'). 3. Primarily, it has been submitted that seizure of goods have been effected not on the strength of the original show cause notice dated 0 .....

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..... allegation on account of which, the show cause notice was originally issued had been duly explained by the petitioner. Adverse inference does not appear to have been drawn on those grounds. Rather fresh grounds have been culled out by the revenue authority. 7. In view of the such facts noted above, the revenue authority ought to have given a fresh notice to the petitioner to disclose the new grou .....

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