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2023 (4) TMI 1060 - ALLAHABAD HIGH COURTSeizure of goods alongwith vehicle - vehicle's number was wrongly recorded in the transit document, inadvertently - Section 129(3) of GST Act - HELD THAT:- There are substance in the objections raised by the respondents inasmuch as the cosigner or the consignee would always be at liberty to challenge the confiscation of goods along with the supporting documents evidencing their ownership and merely because the order has been addressed to the driver of the vehicle would not be to the prejudice of the rights and contentions of the cosigner or the consignee. The petitioner would be at liberty to challenge the order impugned by way of an appeal. In such view of the matter, a challenge to the order impugned directly in the writ petition, not entertained - petition dismissed.
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