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SAWARLAL AGARWAL vs. STATE OF UTTAR PRADESH AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
VIKAS BUDHWAR

Pet. Counsel

Pranit Bag

Roshan Jha

Vedika Nath

Res. Counsel

Ankur Agarwal

Petitioner / Applicant	SAWARLAL AGARWAL
Respondent	STATE OF UTTAR PRADESH AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Jan 24, 2025
Order No.	Writ Tax No. - 238 of 2025
Citation	2025(1) TAXREPLY 12338
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ORDER
ORDER 1. This petition has been filed by the petitioner aggrieved of the order dated 19.12.2024, Annexure-1 to the writ petition, passed under Section 129(3) of the U.P.G.S.T. Act, 2017 ('the Act'). 2. Submission has been made that goods being transported, were detained under the provisions of Section 129 of the Act, the notice dated 5.12.2024 and Form GST MOV-7 was issued in the name of the driver. The petitioner claimed ownership of the goods and made a representation on 11.12.2024 to the respondents, which was sent by speed post on 12.12.2024, however, on 17.12.2024 vide Annexure-9, the order was passed under Section 129(3) of the Act. Whereafter, on 19.12.2024, based on the communication and the claim made by the petitioner, a fresh notice was issued this time to the petitioner under Section 129(3) of the Act along with a demand notice to the tune of Rs. 8,03,386/-. The petitioner paid the said demand, under protest. However, the respondents passed the impugned o....