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M/S RP ENTERPRISES vs. STATE OF UP AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SHASHI KANT GUPTA
PANKAJ BHATIA
Pet. Counsel
Naveen Chandra Gupta
Manish Gupta
Res. Counsel
C.s.c

Petitioner / Applicant

M/S RP ENTERPRISES

Respondent STATE OF UP AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Nov 11, 2020
Order No.

WRIT TAX No. 616 of 2020

Citation

2020(11) TAXREPLY 3516

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ORDER

The present petition has been filed alleging that the petitioner is a registered dealer under the U.P. GST Act w.e.f. 2.6.2020 and as per the order received from various shop keepers, the petitioner loaded the goods on the vehicle for its transport and delivery to the said purchasers, however, the vehicle of the petitioner were seized on 2.10.2020 merely on the ground that invoice was found to be in the name of some other party. The submission of the counsel for the petitioner is that although proceedings for confiscation of goods are pending consideration, however, in terms of the mandate of Section 129 (1) (a) of the Act, the petitioner is entitled for release of the goods pending adjudication, subject to the petitioner complying with the requirement as specified under Section 129(1) (a). Sri Tripathi, appearing on behalf of respondents argues that if the petitioner approaches the authority concerned and satisfies the authority concerned that they come within the scope of ....

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