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Court is unable to afford any relief to writ petitioner.

Goods in Transit — The subject matter of challenge in the writ proceeding is in respect of a seizure order whereby the goods of the writ petitioner were seized. The writ petitioner is not only challenging the seizure order, it is also praying for release of the seized goods. Consequent upon proceedings initiated by the concerned respondent authority, the writ petitioner never deposited any tax or penalty or bond or security, as required under section 67(6) of the UP.GSTAct, 2017. Notices/summonses have been issued but no one appeared on behalf of the writ petitioner on the date fixed. Writ petition dismissed. — Ashu Traders Madar Gate Vs. Union of India Through Its Secretary [2020] 21 TAXLOK.COM 039 (Allahabad)

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