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The writ petition has been filed against the order of the first appeal authority claiming waiver of the bar of alternative remedy since the Tribunal has yet not been constituted.

Goods in Transit — The petitioner is only the owner of the truck and that he had no involvement in the actual transaction which the revenue alleges was bogus inasmuch as neither there was any genuine transport agency nor there was any genuine buyer disclosed in the documents found accompanying the goods. Writ petition provisionally entertained because of non constitution of Tribunal. By way of interim order, that the order of confiscation of the truck in question remained in abeyance, subject to the petitioner depositing an amount equal to tax on the goods found loaded on the truck within two weeks. — Meena Anil Jain Vs. State of U.P. And 3 Others [2019] 16 TAXLOK.COM 199 (Allahabad)