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ARK INFRATECH vs. STATE OF UP AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SUNITA AGARWAL
VIPIN CHANDRA DIXIT JJ.
Pet. Counsel
Aloke Kumar
Res. Counsel
C.s.c.

Petitioner / Applicant

ARK INFRATECH
Respondent STATE OF UP AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Dec 3, 2022
Order No.

Writ Tax No. - 1327 of 2022

Citation

2022(12) TAXREPLY 6651
Original Order
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ORDER

ORDER Heard learned counsel for the petitioner and perused the record. The written instructions supplied by the respondent department is taken on record. The copy of the same has been supplied to the learned counsel for the petitioner in the Court. The present writ petition has been filed against the order passed under Section 129(1) and 129(3) of U.P.G.S.T. Act with the assertion that the entire proceedings of search and seizure of the goods is in violation of the provisions of U.P.G.S.T. Act, 2017 and the rules made thereunder. It is argued that though the seizure memo in GST MOV-02 was served upon the driver of the vehicle at the time of interception of the goods but copy of the detention order of the goods and vehicle in FORM GST MOV-06 has not been served. This submission is categorically refuted in the written instructions with the contention that the copy of the FORM GST MOV-06 had been served upon the custodian of goods/driver. In any case, the petitioner....

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