Section 129(1) of U.P. GST Act, 2017—In the instant case the assessee had prayed before Allahabad High Court (Lucknow bench) for a writ of certiorari for quashing the seizure under Section 129(1) of the U.P. GST Act, 2017 of the goods transported in Vehicle No. HR-55Y-0555 from Delhi to Siliguri (West Bengal). But the court declined to interfere with the impugned order issued by AO.
After that, the assessee filed SLP (prayer for writ petition) before Supreme court of India.
Held that—SC is not inclined to interfere with the impugned order passed by the High Court of Judicature at Allahabad, Lucknow Bench, Lucknow. The special leave petition is dismissed. However, it will be open to the petitioner to assail the final order passed in the proceedings under Section 130 of the Uttar Pradesh Goods and Service Tax Act, 2017, which will be decided on its own merits in accordance with law. Vardh Paper Products Pvt Ltd. Vs. CCT [2018] 2 TAXLOK.COM 131 (SC)