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M/S SK TRADING COMPANY vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

ANJANI KUMAR MISHRA
SHEKHAR KUMAR YADAV
Pet. Counsel
Suyash Agarwal
Res. Counsel
C.s.c

Petitioner / Applicant

M/S SK TRADING COMPANY

Respondent STATE OF U.P. AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Dec 9, 2020
Order No.

Writ Tax No. - 707 of 2020

Citation

2020(12) TAXREPLY 3595

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ORDER

Heard learned counsel for the petitioner and Sri Amit Manohar, learned counsel for the respondents. The following relief has been sought by means of this writ petition :- "(A). Issue writ, order or direction in nature of Mandamus directing the Respondent No. 2 - Assistant Commissioner, Mobile Squad-10, Kanpur to release of goods and truck detained vide detention order 07.11.2020 passed in Form GST MOV 06 in favour of the petitioner after getting the tax and penalty in cash/bank guarantee deposited u/s 129(1)(a) of the Act as provided u/s 67(6) of the Act read with Rule 140(1) of the Rules." It has been submitted that the petitioner is the consigner of the goods which have been seized and he is prepared to pay the tax and penalty in cash/bank guarantee as provided under Section 129(1)(a) of the Uttar Pradesh Goods and Services Tax Act, 2017 r/w Section 67(6) and Rule 140(1) of the Rules. It has also been submitted that the application filed by the petitioner in ....

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