M/S Maa Mundeshwari Traders vs. Union Of INDIA And 3 Others
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Court No. - 29 Case :- WRIT TAX No. - 1562 of 2018 Petitioner :- M/S Maa Mundeshwari Traders Respondent :- Union Of India And 3 Others Counsel for Petitioner :- Aloke Kumar Counsel for Respondent :- A.S.G.I.,C.S.C.
Hon'ble Pankaj Mithal,J.
Hon'ble Pankaj Bhatia,J.
Heard Sri Aloke Kumar, learned counsel for the petitioner and Sri C.B.
Tripathi, learned special counsel for the respondents.
The petitioner is the purchaser of the goods and as such is the owner. The goods have been seized under Section 129(1) of the U.P. GST Act but in the order of release, security has been demanded according to the provisions of Section 129(1)(b) of the Act.
Since the petitioner is the owner of the goods, we direct the authority concerned to release the goods of the petitioner on the petitioner's furnishing security of the amount equivalent to as provided under Section 129 (1)(a) of the Act.
With the above said direction, the writ petition is disposed of.
Order Date :- 7.12.2018 Hasnain
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