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ASHWINI JAIN vs. STATE OF U.P. AND 3 OTHERS
(Allahabad High Court)

Hon'ble Judges:

BISWANATH SOMADDER
AJAY BHANOT
Pet. Counsel
Naveen Chandra Gupta
Res. Counsel
C.s.c

Petitioner / Applicant

ASHWINI JAIN

Respondent STATE OF U.P. AND 3 OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Dec 6, 2019
Order No.

Writ Tax No. - 1321 of 2019

Citation

2019(12) TAXREPLY 1716

Original Order
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ORDER

Having heard the learned advocates for the parties and upon perusing the instant writ petition, it appears that the writ petitioner has approached this Court essentially seeking release of his vehicle which has been detained by the Assistant Commissioner (Mobile Squad)-3, Kanpur, on 8th November, 2019. The pleadings in the writ petition reveals that a penalty has been imposed for the purpose of release of the goods as well as the vehicle in terms of section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017. According to the learned advocate for the writ petitioner, his client is merely a registered owner of the vehicle and has nothing to do with the goods which were contained in the vehicle. As such, he is not liable to pay the amount in terms of section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017. For the purpose of deciding the matter, we need to merely look at the heading of the provision contained under Section 129, which reads as follows:....

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GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).