TMI Blog2017 (11) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... 377; 1,11,564/- - petition dismissed - decided against petitioner. - Writ Tax No. 729 of 2017 - - - Dated:- 14-11-2017 - Hon'ble Abhinava Upadhya And Hon'ble Ashok Kumar, JJ. For the Petitioner : Sanyukta Singh,Shubham Agrawal For the Respondent : C.S.C.,A.S.G.I.,Ajay Kumar Singh ORDER Heard Shri Shubham Agrawal assisted by Miss Sanyukta Singh, learned counsel for the petitioners and Shri C.B. Tripathi, learned Special Counsel representing the respondents. By means of the present writ petition the petitioners have sought the following relief : (a) Issue a Writ, Order or Direction in the nature of Certiorari quashing the seizure order dated 25.9.2017 (Annexure No. 1 to the writ petition) as well as the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 25.9.2017 is bad. Learned counsel for the petitioners has submitted that even the vehicle has also been seized by the respondent no. 4 after detention of the goods and, therefore, the entire action of the respondent authorities is wholly illegal, arbitrary as well as without jurisdiction. Learned counsel for the petitioner has further submitted that the goods in question are duly accompanying the Tax Invoices, Bilty and value of consignment, except against two invoices, is below ₹ 50,000/-, therefore, there was no justification on the part of the respondent no. 4 to seize the same. He has further submitted that the respondent no. 4 was not authorized to seize the goods as the goods were covered under the provisions of Integrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anied with proper documents have been seized for which a notice under Section 129(3) of the U.P. G.S.T. Act has been issued on 26.9.2017 indicating therein the value of the goods and the demanded tax which has been calculated by the seizing authority at different rates as per the individual items/goods which is mentioned being ₹ 1,11,564/-. Against the said proceedings the present writ petition has been filed. After hearing the parties at great length and after perusal of the documents we find that in the instant case since the factual disputed issues are involved and further that the penalty proceedings are already initiated, as intimated by the counsel for the State, therefore, it would be proper in the interest of justice that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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