9911796707
TMI Blog2024 (1) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER 1. Heard Sri Utkarsh Tripathi, learned counsel for the petitioner and Sri Ankur Agrawal, learned Standing Counsel for the State. 2. It transpires that the petitioner is aggrieved by the seizure of his vehicle TATA LPT 407 bearing Registration No. DLILAA-9970. The proceedings have arisen under Section 129 of the U.P. Goods and Services Tax Act, 2017 ( hereinafter referred to as the 'GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion and to establish the fact that there was no connivance of the petitioner or no active role played by the petitioner in the illegality that are attributed to the dealer viz-a-viz the goods being transported on the truck in question. At present, the penalty order does not appear to bring out any conduct of the petitioner as may indicate or establish collusion between the petitioner and the impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said respondent after affording due opportunity of hearing to the petitioner. (iii) If the claim of the petitioner for release of the truck is rejected, due reason for the same may be given. At that stage petitioner may have a right of appeal. (iv) Such exercise may be completed within a period of one week from the date of compliance made by the petitioner. (v) Last, It is made clear that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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