M/s S.A. Products, Lucknow Thru. Prop. Sandeep Arora Versus State Of U.P. Thru. Prin. Secy., Deptt. Of Commercial Tax & Ors.
GST
2019 (2) TMI 1286 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 14-2-2019
MISC. BENCH No. – 3349 of 2019
GST
Ritu Raj Awasthi And Alok Mathur, JJ.
For the Petitioner : Mohammad Babar Khan,Anoop Kumar Vajpayee
For the Respondent : C.S.C.
ORDER
Mr. Antariksha Srivastava, Assistant Commissioner, Commercial Tax, Mobile Squad Unit-5, Lucknow appear in person before this Court.
Heard learned counsel for the petitioner as well as learned Standing Counsel.
This writ petition has been filed challenging the impugned detention order dated 18.01.2019 and consequential notice dated
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the Pan Masala.
Moreover, in the seizure memo the quantity of the goods was much more than mentioned in the tax invoice. It is also submitted that the assessment order has been passed in exercise of power under Section 129 i.e. INS 04.
He further submits that in case the petitioner wants to get all the goods and vehicle released then petitioner may submit a Bank Guarantee of the valuation of the amount of applicable tax, interest and penalty payable.
Mohammad Babar, learned counsel for the petitioner submits that petitioner will submit the Bank Guarantee in this regard.
However, the opposite parties may be directed to release the goods and vehicle thereafter.
We have considered the submissions and perused the provision of release of g
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