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ADARSH TOBACCO CO. vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

ASHWANI KUMAR MISHRA
VINOD DIWAKAR JJ
Pet. Counsel
Manish Gupta
Arjit Gupta
Naveen Chandra Gupta
Res. Counsel
C.s.c.

Petitioner / Applicant

ADARSH TOBACCO CO.
Respondent STATE OF U.P. & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Mar 17, 2023
Order No.

Writ Tax No. - 1403 of 2022

Citation

2023(3) TAXREPLY 7136
Original Order
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ORDER

ORDER This petition has been filed with the prayer to quash the seizure order dated 20th July, 2022, passed by the respondent no. 4, under section 67 of UPGST Act. A further prayer has been made to command the respondent no. 3 to release the goods of the petitioner forthwith. The facts of the case, in brief, are that the petitioner is a registered dealer under the GST having registration which is specified in para 3 of the writ petition. The petitioner has multiple godowns, one of which is at Etah. It transpires that a survey was made by the department on 20th July, 2022 and certain goods were found in the premises beyond the goods which were already disclosed by the assessee. Action was taken by the competent authority in terms of section 67 of the UPGST Act. Petitioner claims to have deposited the amount in terms of section 74 (5) of the GST Act and sought release of the goods seized by the department. Since such request of the petitioner has not been considered, the petit....

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