M/s S.R. Sales Versus State Of U.P. And 2 Others

2018 (11) TMI 711 – ALLAHABAD HIGH COURT – 2018 (19) G. S. T. L. 409 (All.) – Release of seized goods – deposit of amount of tax and penalty for release of goods – Held that:- It is not a fit case for exercise of our discretionary jurisdiction in the matter as the petitioner had been transporting the seized goods in contravention of the provisions of the Act – It is open for the petitioner to either get the goods release as directed by the impugned order or to challenge it in appeal or alternatively wait for the final determination of the assessment / penalty – petition dismissed. – Writ Tax No. – 1446 of 2018 Dated:- 14-11-2018 – Pankaj Mithal And Ashok Kumar JJ. For the Petitioner : Rahul Agarwal For the Respondent : C.S.C. ORDER Heard

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