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2019 (1) TMI 947 - HC - GSTDetention of vehicle with goods - Section 129(1)(b) of the Uttar Pradesh Goods and Services Tax Act - contention of the petitioner is that the petitioner has already deposited the required tax of ₹ 64,400/- with penalty of a like amount which is evident from the payment receipt filed at page 36 of the writ petition and therefore he is not required to pay further penalty of ₹ 2,30,000/- as owner of the vehicle - Held that:- The matter requires consideration - List thereafter.
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