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As prayed by the learned counsel for the respondent no.3, three weeks" time is granted for filing counter affidavit in the matter.

Seizure of goods — The petitioner contended that the proceedings under Section 130 of the Act, can be initiated only when the person transporting the goods or the owner of the goods transporting the goods fails to pay the amount of tax and penalty for the release of the goods as per section 129(1) of UPGST Act. Section 129 and Section 130 of the UPGST Act can be invoked only in those cases where the goods are in transportation for supply of goods or for receiving of goods and the above sections are not applicable on the goods found at the registered taxable persons' declared registered office or godown, therefore, the impugned notice and the consequential order is totally illegal and without jurisdiction. Time granted for filing reply. Till next date of listing the case, the operation of the impugned notice and order stayed. — M.V. Traders Vs. State of U.P. & 2 Ors. [2018] 6 TAXLOK.COM 52 (Allahabad)