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CENTURY METAL RECYCLING LTD. vs. STATE OF UTTARAKHAND
(Uttarakhand High Court)

Hon'ble Judges:

SHARAD KUMAR SHARMA
Pet. Counsel
Prabhat Bohra
Res. Counsel
T.s. Phartiyal

Petitioner / Applicant

CENTURY METAL RECYCLING LTD.
Respondent STATE OF UTTARAKHAND
Court Uttarakhand High Court
State

Uttarakhand

Date Aug 17, 2021
Order No.

WPMS No. 837 of 2021

Citation

2021(8) TAXREPLY 4594
Original Order
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ORDER

The petitioner, in the present Writ Petition, has put a challenge to the order of seizure, which was passed under Section 129 (3) of Uttarakhand G.S.T. Act. Being aggrieved against an order of seizing, an Appeal, being Appeal No. 94 of 2019, was preferred by the petitioner under Section 107 of the Act, which too was dismissed by the Appellate Authority by the judgment of 27th January, 2021. If the provisions of Section 129 (3), is taken into consideration, the power of seizure, which has been vested therein with the competent authority of seizing of goods or conveyances, was provided after issuance of the notice provided therein under the Central Goods and Services Tax Act, 2017. The order of seizure under Section 129 (3), has been made appealable under Section 107 of the Act, and it is an appeal which the petitioner has preferred before the Appellate Tribunal, which has been decided by the impugned order dated 27th January, 2021. Against the said order of the Appellate Auth....

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