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AMPLUS KN ONE POWER PRIVATE LIMITED vs. ASSISTANT COMMISSIONER STATE TAX AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF
MANJIVE SHUKLA JJ.

Pet. Counsel

Kushagra Agrawal

Res. Counsel

C.s.c.

Petitioner / Applicant	AMPLUS KN ONE POWER PRIVATE LIMITED
Respondent	ASSISTANT COMMISSIONER STATE TAX AND ANOTHER
Court	Allahabad High Court
State	Uttar Pradesh
Date	Aug 14, 2024
Order No.	Writ Tax No. - 1047 of 2024
Citation	2024(8) TAXREPLY 10520
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ORDER
ORDER 1. Heard Ms. Ashwini Chandrashekaran and Mr. Kushagra Agarwal, learned counsel appearing on behalf of the petitioner and learned Standing Counsel appearing on behalf of the State-respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the seizure and the show cause notice dated December 6, 2023 issued by respondent no.1/Assistant Commissioner State Tax, Sector 2 Mobile Squad-1, Gautam Budh Nagar under Section 129 of the Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as "the Act"). The petitioner has further prayed for refund of the penalty that has been paid by the petitioner under protest for release of the goods. 3. Learned counsel appearing on behalf of the petitioner submits that the grounds for detention of the goods was the fact that the address given in the invoice was not the registered place of business of the petitioner at the time of detention. He....