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If the sales were inter-state, U.P.G.S.T. would not apply and as such the seizure was incorrect and the amount realized is liable to be refunded.

Shanti Prime Publication Pvt. Ltd.

Seizures of goods—In the instant case, The goods under inter-state transportation were seized due to non-payment of U.P.G.S.T.  The argument of the petitioner is if the sales were inter-state, U.P.G.S.T. would not apply and as such the seizure was incorrect and the amount realized is liable to be refunded.
Held that— appellant may seek instructions and file counter affidavit within a month - List immediately thereafter for admission/final disposal.[GUPTA TRADERS] [ALLAHABAD HIGH COURT]
[2018] 2 TAXLOK.COM 111 (Allahabad)